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This tax information and impact note is about changes to VAT and Insurance Premium Tax reliefs on motor vehicle leases under qualifying schemes for disabled users.
Who is likely to be affected From 1 July 2026 onwards, qualifying schemes…
This measure will give HMRC powers to make regulations to move Insurance Premium Tax forms from secondary legislation and into a public notice, by way of a statutory instrument.
Who is likely to be affected This measure will affect insurance providers…
1 Insurance premium tax: power to make regulations by reference to notices…
We welcome views on these proposals to improve the administration of Insurance Premium Tax (IPT) and prevent unfair outcomes.
This measure relocates the criteria for determining a location of risk for Insurance Premium Tax.
We welcome views about the operation of Insurance Premium Tax and changes that may help to ensure that it continues to operate fairly and efficiently.
This measure deals with changes to Insurance Premium Tax anti-forestalling legislation.
This tax information and impact note applies to the increased rate of Insurance Premium Tax (IPT) paid on premiums which are taxed at the standard rate of IPT by 2%.
This tax information and impact note prescribes the tax regime, in regulations, for vehicles issuing insurance linked securities (ILS).
This tax information and impact note applies to all insurers who provide non-exempt insurance cover for UK risks and the brokers and agents who act for them.
This draft legislation inserts a new paragraph 7A to Schedule 7A to the Finance Act 1994.
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