The key announcements for all excise duties, stamp taxes and environmental taxes have been highlighted here.
A summary of all announcements about excise duties, stamp taxes and environmental taxes can be found in the three Chapters of the Overview of Tax Legislation and Rates. They are listed below.
| Chapter 1 - New tax changes for Finance Bill (FB) 2011 |
|---|
Alcohol duty rates |
Tobacco duty |
Amusement machine licemnce duty (AMLD) and gamimg duty revalorisation |
AMLD revaluation |
Fuel duty rates |
Vehicle excise duty uprating |
Carbon price floor |
Climate change levy rates |
Climate change levy exemption-certain forms of transport |
Climate change levy exemption-recycling process |
Aggregates levy rate |
Rates of landfill tax from 2012 |
Stamp duty land tax (SDLT) reform of rules for bulk purchases |
| Chapter 2 - Previously announced measures for FB2011 |
Reform of stamp duty reserve tax on collective investment schemes |
Duties on high and lower strength beers |
Climate change levy exemption- gas in Northern Ireland |
| Chapter 3 - New tax changes for FB 2012 or beyond |
Repeal of Alcoholic Liquor Duties Act s 22 |
Potential legislative measures to tackle alcohol fraud |
Machine games duty |
Fuel duty rates |
Update on rural fuel duty rebate |
Aviation Tax consultation |
Reform of climate change agreements |
Stamp Duty Land Tax for first time buyers |
