Guidance

Rates and allowances: Insurance Premium Tax

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

Document

Details

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

Published 1 February 2014
Last updated 4 August 2017 + show all updates
  1. Guidance updated to show the IPT standard rate increase from 1 June 2017.
  2. October 2016 rate changes added
  3. IPT standard rate increase from 1 November 2015
  4. First published.