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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Taxation of road fuels: the road fuel escalator (1993-2000) (78 KB, PDF)
From 1993 to 2000 Conservative and Labour Governments set taxes on road fuels by means of a 'escalator' – a commitment to raise duty rates by a specified percentage each year. This note is a short history of this policy.
Documents to download
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Taxation of road fuels: the road fuel escalator (1993-2000) (78 KB, PDF)
Related posts
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This note discusses the way sanitary protection is charged VAT - more specifically, the Labour Government’s decision, announced in the March 2000 Budget, to introduce a 5% rate on sanitary protection, the lowest rate then permissible due to EU VAT rules, and the current Government’s announcement in the 2020 Budget that a zero rate will apply from 1 January 2021.
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Parliament has been recalled to adopt the legislation required to implement the UK-EU Trade and Cooperation Agreement. This briefing provides an overview of the Agreement and the Bill to implement it
