Finance Act 2015 - Environmental taxes

Air passenger duty: exemption for children under 12 in standard class from 1 May 2015, and for children under 16 from 1 March 2016.

Aggregates levy: payment of tax credit for levy paid in Northern Ireland between 1 April 2004 and 30 November 2010 following importation from another EU state.

Landfill tax

  • standard and lower rates increased in line with RPI (rounded to nearest 5 pence) from 1 April 2016;
  • loss on ignition testing regime for ‘fines’ (i.e. fine particles) introduced from 1 April 2015.

Climate change levy

  • rates increased in line with RPI from 1 April 2016;
  • combined heat and power stations not to pay the carbon price support rates of levy on purchases from 1 April 2015.