This note sets out the rules regarding the tax treatment of alcohol and tobacco purchases made by passengers, which have been amended as a consequence of the UK's exit from the EU Single Market from 1 January 2021.
Documents to download
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National Insurance Contributions Bill [Bill 79 of 2010-11] (550 KB, PDF)
In its first Budget on 22 June 2010 the Coalition Government confirmed that the rates of National Insurance contributions (NICs) for employees, employers and the self-employed would rise by 1% from April 2011. The Government also stated that it would legislate to introduce a three-year regional NICs ‘holiday’ for new employers. Under the scheme new businesses may qualify for a deduction of up to £5,000 from the employer NICs that would normally be due, for each of the first ten employees they take on in their first year of business. However, new businesses in Greater London, the South East Region and the Eastern Region are specifically excluded from the scheme. The purpose of this Bill is to implement these two measures.
Documents to download
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National Insurance Contributions Bill [Bill 79 of 2010-11] (550 KB, PDF)
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