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.
Documents to download
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Landfill communities fund (117 KB, PDF)
Landfill tax is charged on waste disposed at landfill sites. Site operators may fund local community environmental projects, under a scheme allowing them to offset this investment against their tax liability, up to a specified limit. This note gives a short history of the scheme.
Documents to download
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Landfill communities fund (117 KB, PDF)
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A House of Commons Library Briefing Paper on plastic waste in the UK, including statistics on plastic waste and information on UK Government and devolved Government plans and ambitions to reduce avoidable plastic waste and examples of voluntary initiatives from the plastics industry, environmental groups and retailers.
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To support the self-employed through the coronavirus outbreak the Government has introduced the Self-Employment Income Support Scheme (SEISS).
