Indirect tax
View Deloitte's summary and analysis on the measures affecting indirect taxes announced in the 2010 Budget.
Rise to £48 per tonne on 1 April 2010 and then £56 per tonne on 1 April 2011.
Excise duty is increased by 2% for spirits,
beer, wine and made-wine and 10% for cider.
Draft legislation was announced in the 2009 Pre-Budget Report to close a perceived IPT legislative loophole involving certain insurance 'administration fees'.
The rates of air passenger duty (APD) will
increase from 1 November 2010.
Other indirect tax measures
- Aggregates levy
- Aggregates levy: Northern Ireland credit scheme
- Bingo duty, AMLD and gaming duty changes
- Climate change levy
- Excise duty on tobacco products
- Excise duty - road fuel and other oils
- Landfill communities fund
- Landfill tax lower rate
- Landline duty
- Review of HMRC powers: penalties for late filing of returns and payment of tax
- VAT: Changes in fuel scale charges
- VAT: Changes in registration and deregistration thresholds
- VAT: Change to zero-rating of "qualifying" aircraft
- VAT: Lennartz accounting: restricting application and securing revenue
- VAT: Place of supply of gas, heat and cooling
- VAT: postal services
- VAT: Reverse charge for emissions allowances
