Policy paper

Finance Bill 2015: indirect taxes and excise duties

The government has published draft indirect tax and excise duties legislation for technical consultation.

Documents

Aggregates levy - credits in Northern Ireland

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Air Passenger Duty - child exemption

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Alcohol duty - registration of alcohol wholesalers

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Carbon price floor - fossil fuels in CHPs

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Fuel duty - aqua methanol

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Landfill tax - compliance

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Refunds of VAT to search and rescue charities

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Tobacco duty anti-forestalling restrictions

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VAT - power to provide for refunds to certain persons

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VED - extension of old vehicles exemption

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Details

The aim of this consultation process is to ensure the legislation works as intended. If you wish to comment on any of the draft legislation, please use the contact details provided at the end of each explanatory note. The technical consultation will be open until 4 February 2015.

Published 10 December 2014