Other taxes

  • Landfill tax: changes to definition of taxable disposal, from a day to be appointed by Treasury Order.
  • Soft drinks industry levy: to apply from 6 April 2018.
  • Insurance premium tax: increased from 10% to 12% from 1 June 2017, and new anti-forestalling rules introduced from 8 March 2017.
  • Air passenger duty (APD): changes to the rate of APD from 1 April 2017 and 1 April 2018.