- rate reductions from 23 March 2015;
- wholesalers required to be registered to trade by HMRC from 1 April 2017.
- rates increased by 2% above RPI from 6 pm on 18 March 2015;
- anti-forestalling restrictions on increases in duty, from Royal Assent.
Vehicle excise duty
- rates for light passenger vehicles and motorcycles increased in line with RPI from 1 April 2015;
- exemption cut-off date for old vehicles to be 1 January 1976 (currently 1974 and already due to change to 1975), from 1 April 2016.
Gaming duty: gross gaming yield bandings increased in line with RPI for accounting periods starting on or after 1 April 2015.