Indirect tax
View Deloitte's summary and analysis on the measures affecting indirect tax
announced in the 2012 Budget.
Vehicle excise duty will increase in line with RPI with the exception of heavy goods vehicles.
Alcohol duty rates will increase by 2% above the RPI.
Other indirect tax measures
- Aggregates levy - rate frozen
- Air passenger duty
- Betting and gaming duties
- Charitable buildings
- Clarification of the treatment of catering and the meaning of 'premises'
- Climate change levy
- Climate change levy - carbon price floor
- Climate change levy - combined heat and power levy exemption certificates
- Climate change levy - metal recycling
- Climate change levy - rates
- Excise duty: herbal smoking products
- Fair fuel stabiliser
- Landfill tax
- Landfill tax: Scottish landfill sites
- Low value consignment relief
- Machine games duty
- Online registration, deregistration and changes to business details
- Red diesel
- Remote gambling taxation
- Standard-rating of sports nutrition drinks
- Tobacco duty rates
- VAT: addressing borderline anomalies
- VAT: car and boat dealerships
- VAT: education
- VAT: fuel scale charges
- VAT: freight transport
- VAT: invoicing
- VAT cost-sharing exemption
- VAT grouping: extra statutory concession
- VAT registration and deregistration thresholds
- VAT registration threshold for businesses not established in the UK
- VAT status of public bodies
- VAT treatment of cable-based transport
- Vehicle excise duty - car leasing businesses
