View Deloitte's summary and analysis on the measures affecting indirect tax
announced in the 2011 Budget.
AMLD will be increased in line with inflation and the gross gaming yield bandings for gaming duty will also be increased.
The threshold for low value consignment relief is to be reduced.
The fuel duty rate will be reduced by 1 pence per litre from 6pm on 23 March 2011.
The general rates of excise duties on all tobacco products are to be increased by 2% above the rate of inflation retail price index.
Other indirect tax measures
- Abolition of certain tax reliefs
- Aggregates levy (AGL) - freezing the rate
- Air passenger duty
- Alcohol excise duty
- Anti-avoidance - listed tax avoidance measures
- Climate change levy - certain forms of transport
- Climate change levy - end of exemption for Northern Ireland
- Climate change levy - increase in rates
- Climate change levy - recycling relief
- Diplomatic privilege
- Fair fuel stabiliser
- Insurance premium tax (IPT)
- Landfill tax
- Mutual assistance recovery directive
- Online registration and filing of VAT returns
- Reform of climate change agreements
- Renewable energy & low carbon measures
- Rural fuel duty rebate
- Support for the floor price of carbon
- Tackling tax avoidance
- VAT - business samples
- VAT cost-sharing exemption
- VAT fraud on imported road vehicles
- VAT fuel scale charges
- VAT grouping extra statutory concession
- VAT registration and deregistration thresholds
- VAT status of public bodies
- Vehicle excise duty (VED)