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Duties - fuel, spirits, some ciders, and beer duties remain frozen

The following duties remain unchanged:

  • fuel duty
  • beer, and still and lower-strength cider
  • spirits
  • short-haul air passenger duty.

The following duties will increase by inflation (as measured by RPI) with effect from 1 February 2019:

  • wine
  • high-strength cider.

Air passenger duty

It was announced that long-haul air passenger duty (APD) will increase by RPI with effect from 1 April 2020.  In addition to this announcement, see below for rates applying from 1 April 2019*.

Destination bands Reduced rate Standard rate Higher rate
Band A £13 £26 £78
Band B £78 £172  £515

*APD rates for flights starting from UK airports, excluding Northern Ireland, and the Scottish Highlands and Islands region.

Northern Ireland: rates from 1 April 2019

Destination bands  Rates Direct  Indirect 
 Band A  Reduced  £13 £13 
   Standard  £26 £26 
   Higher  £78 £78 
       
 Band B Reduced   £0 £78
   Standard  £0  £172
   Higher  £0  £515

Tobacco duty

Most tobacco duties will increase by RPI plus 2% with effect from 6pm on 29 October 2018.

The exception is hand-rolling tobacco which will suffer an increase of RPI plus 3%.

Legislation will be introduced in Finance Bill 2018/19 for a new duty rate for tobacco used for heating, such as tobacco heated to produce or to flavour ‘vapour'.

This will be set at the same level as hand-rolling tobacco and take effect on 1 July 2019.

Remote gaming duty

Remote gaming duty, which is charged on the profits of providers of online gaming services, will increase to 21% on 1 October 2019.

The increase may be felt by UK gamblers if the operators seek to pass on the burden of the rise in duty.

Single-use plastics

A new tax will be introduced from 1 April 2022 on plastic packaging that does not contain at least 30% recycled material.

The lead time is intended to give those who use plastic packaging time to adapt processes to new materials.

It's intended that the packaging producer responsibility system is reformed at the same time to make sure the two measures work coherently.

The Government has said that revenue collected from the new tax will be used to address issues surrounding single use plastics, waste and litter.

Landfill tax

Landfill tax is charged in England and Northern Ireland on material disposed of at a landfill site.

It's designed to encourage recycling and composting, and to minimise material going to landfill.
Standard and lower rates are being increased on 1 April 2019 by RPI as follows:

Material sent to landfill Rates from 1 April 2018 Rates from 1 April 2019
Standard rated £88.95/tonne £91.35/tonne
Lower rated £2.80/tonne £2.90/tonne

 

Carbon emissions

A new tax known as the carbon emissions tax will be introduced on 1 April 2019 should the UK leave the EU without an agreement to replace the existing EU emissions trading system.

This will apply to permit holders of stationary installations, such as power generators, certain large industrial premises and manufacturers, including food processing plants.

Stamp duty land tax on additional homes

Rates of stamp duty land tax remain unchanged for residential properties in England and Northern Ireland.

A higher rate of SDLT is payable by individuals purchasing an additional property. This also applies to individuals who are purchasing a new home before having sold their old home.

Minor amendments were proposed to extend the time limit allowed for an individual to reclaim the additional stamp duty paid where an individual sells their old home within three years of purchasing the new one.  The measure now allows a claim for repayment of SDLT by the later of:

  • 12 months from selling the old home
  • a year from the filing date for the SDLT return for the new home.

Stamp duty land tax for first-time buyers

The relief for first-time buyers will be extended to qualifying shared-ownership properties whether or not they elect to pay SDLT on the market value of the whole property when they purchase their first share.

The relief applies retrospectively from 22 November 2017, so a refund may be due for those who have paid SDLT after 22 November 2017.

Relief will be applied to the first share purchased where the market value of the shared-ownership property is £500,000 or less.

Stamp duty on listed properties

A new market value rule will be introduced where listed securities are transferred to a company (whether or not for consideration), and the person transferring the securities is connected with the company.

In these circumstances, the transfer will be chargeable to stamp taxes on shares based on the higher of the amount or vale of the consideration (if any) for the transfer or the market value of the securities.

This measure will take effect from 29 October 2018.