To support the self-employed through the coronavirus outbreak the Government has introduced the Self-Employment Income Support Scheme (SEISS).
Documents to download
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HGV Road User Levy Bill (407 KB, PDF)
The levy would apply to both foreign- and UK-registered hauliers with vehicles weighing more than 12 tonnes. The maximum daily charge would be the equivalent of €11 (subject to change) and would be set in accordance with Vehicle Excise Duty bands. UK hauliers would receive an offset in their VED so that they would be, by and large, no better or worse off from the implementation of the levy.
Documents to download
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HGV Road User Levy Bill (407 KB, PDF)
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This note gives a short introduction to the way VAT works, and the significance of EU VAT law for setting VAT rates, before discussing the campaign for a lower VAT rate on tourist services and the Government's introduction of a temporary 5% rate in July 2020.
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This note sets out the rules regarding the tax treatment of alcohol and tobacco purchases made by passengers, and sets out proposals the Government has published for reforming these rules in the context of Brexit, and the UK’s departure from the EU single market.
