Indirect tax
View Deloitte's summaries and views on the measures affecting indirect taxes announced in the 2009 Pre-Budget Report.
VAT rate to return to 17.5% on 1 January 2010 as planned.
A number of renewable energy/low carbon measures have been introduced.
Percentages for use by small businesses are to be recalculated.
No change in alcohol and tobacco duties.
Other indirect tax measures
- Biofuels duty
- Climate change levy - plastics and laundries sectors
- Climate levy change - reduced rate for energy intensive businesses
- Empty properties exemption
- Enforcements of judgments in litigation
- Excise Duty modernisation
- Fuel - excise duty increase
- Insurance premium tax - separate contracts
- Penalties for late filing of return and payments of tax
- Protecting tax revenues 2009
- Reduction in bingo duty
- Time to Pay for large businesses - requirement for an Independent Business Review
- VAT gap - formation of the Hidden Economy Advisory group
- VAT - Islamic finance
- Working with tax agents
