Other indirect taxes

  • Insurance premium tax: increased from 9.5% to 10% from 1 October 2016.
  • Landfill tax rates: standard and lower rates increased in line with RPI from 1 April 2017 and again from 1 April 2018.
  • Climate Change Levy (CCL): main rates to increase in line with the Retail Price Index (RPI) on 1 April 2017 and 1 April 2018, then by more than inflation on 1 April 2019 to recover revenues lost by closing the Carbon Reduction Commitment energy efficiency scheme; also changes from 1 April 2019 in the balance between rates on different taxable commodities.
  • CCL reduced rates for participants in the Climate Change Agreements scheme: amended from 1 April 2019 so that participants will not pay more than they would have done if the main rates had only increased by RPI on 1 April 2019.
  • Air passenger duty: rates increased in line with RPI from 1 April 2016.
  • CCL: transitional period for electricity suppliers to apply the CCL exemption on renewably sourced electricity generated before 1 August 2015 to end on 31 March 2018.