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This technical consultation seeks views on draft regulations and supporting document for the Plastic Packaging Tax mass balance approach for chemically recycled plastic.
The Plastic Packaging Tax (Chemical Recycling Certification Schemes)…
Version 0.1 September 2026 Legislation The Plastic Packaging Tax (Chemical…
This is a policy summary for the carbon border adjustment mechanism.
1. Introduction The Carbon Border Adjustment Mechanism (CBAM) legislation…
This brief provides an update on the temporary zero rate of VAT for qualifying supplies of electricity in Great Britain (England, Wales and Scotland).
Purpose of this brief This brief explains a temporary zero rate of VAT for…
This tax information and impact note is about a temporary zero rate of VAT for qualifying supplies of electricity in Great Britain.
This brief explains changes to how non-UK businesses in a VAT group claim UK VAT refunds, including transitional arrangements and how to ask HMRC to reconsider certain refused claims.
This tax information and impact note is about changes to how alcoholic products are grouped within duty-free allowances.
This brief updates HMRC’s position on the VAT treatment of supplies of education from alternative providers.
We welcome views on simplification of the process to obtain treaty relief in relation to withholding tax obligations when making payments of interest overseas.
This brief explains the changes made to the items covered by the VAT Capital Goods Scheme.
This brief explains a temporary reduced rate of VAT for children's meals, tickets and family attractions that applies from 25 June 2026 to 1 September 2026.
We welcome views on this technical consultation to improve the quality and consistency of data HMRC receives on interest income and card sales.
This brief provides an update on the VAT treatment of the supply of temporary medical staff (locum doctors).
This brief provides an update on the VAT treatment of past and present supplies of registered locum doctors.
This technical consultation seeks views on draft regulations to update some definitions used in the Bank Levy legislation.
This measure gives search and rescue charities an exemption from Vehicle Excise Duty (VED) on eligible vehicles.
This measure will remove the Landfill Tax exemption for materials added to dredged material as stabilisers before disposal.
This measure is about the new late submission and late payment penalties, known as penalty reform, being introduced to monthly producer returns.
This measure reforms the taxation of foreign permanent establishments, making the elective exemption regime that applies to their profits and losses mandatory for Corporation Tax.
This measure is about changes to the Soft Drinks Industry Levy sugar content threshold and removal of exemptions for milk-based and milk substitute drinks from 1 January 2028.
This measure introduces new VAT accounting rules for supplies made under a statutory Deposit Return Scheme (DRS).
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