Guidance

Rates and allowances: Insurance Premium Tax

Details of the standard and higher rates of Insurance Premium Tax payable.

• From: HM Revenue & Customs
• Published: 1 February 2014
• Last updated: 4 August 2017
  Show all updates

  1. 4 August 2017

     Guidance updated to show the IPT standard rate increase from 1 June 2017.

  2. 23 January 2017

     October 2016 rate changes added

  3. 2 March 2016

     IPT standard rate increase from 1 November 2015

  4. 1 February 2014

     First published.

Documents

Insurance Premium Tax rates

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Details

The attached document is classified by HM Revenue and Customs as guidance and contains the rates payable for Insurance Premium Tax.