Budget 2023: Digitalising Business Rates
This note sets out the expected impact of Digitalising Business Rates on ratepayers in England and Wales...
Wednesday, 15 March 2023 14:23
Budget 2023: First-year allowance extension for electric vehicle charge-points
This tax information and impact note details the extension to the 100% first-year allowance for qualifying expenditure on electric vehicle charge-point equipment...
Wednesday, 15 March 2023 14:22
Budget 2023: Energy Price Guarantee
Details of the Energy Price Guarantee...
Wednesday, 15 March 2023 14:21
Budget 2023: The decarbonisation allowance in the Energy Profits Levy
This tax information and impact note is about the introduction of an 80% investment allowance in the Energy Profits Levy for qualifying expenditure on decarbonising upstream oil and gas production....
Wednesday, 15 March 2023 14:19
Budget 2023: Two year extension of the higher rates for theatre, orchestra, and museums and galleries exhibition tax reliefs
This tax information and impact note sets out the temporary extension to the higher rates for the cultural reliefs...
Wednesday, 15 March 2023 14:18
Budget 2023: Reform of Research and Development Tax reliefs
Following the review of R&D tax reliefs launched at Budget 2021, the government announced changes to the reliefs at Autumn Statement 2021 to incentivise R&D using modern computational approaches and to tackle abuse and improve compliance...
Wednesday, 15 March 2023 14:15
Budget 2023: Soft Drinks Industry Levy - concentrates mixed with sugar when dispensed
This measure introduces a minor change to the Soft Drinks Industry Levy...
Wednesday, 15 March 2023 14:14
Budget 2023: Climate Change Levy (CCL) rates from 1 April 2024
This this tax information and impact note is about legislation to amend the Climate Change Levy rates from 1 April 2024 which were announced at Autumn Statement 2022....
Wednesday, 15 March 2023 14:13
Budget 2023: Plastic Packaging Tax rate change from 1 April 2023
This tax information and impact note is about the increase in the rate of Plastic Packaging Tax from 1 April 2023...
Wednesday, 15 March 2023 14:12
Budget 2023: Changes to Alcohol Duty rates
This measure increases duty rates under the revised structure on all alcoholic products produced in, or imported into, the UK in line with the Retail Price Index (RPI) and also increases the duty differential previously announced for Draught Relief from 1 August 2023...
Wednesday, 15 March 2023 14:10