Measures for indirect tax included in the budget are:
- The increase of the standard and lower rates of Landfill Tax, effective from 1 April 2023
- Setting the Landfill Communities Fund for 2022 to 2023 at 30.8 million GBP value, with the cap on contributions by landfill operators remaining at 5.3% of their Landfill Tax liability
- Freeze the tax rates of the carbon price support, the aggregates levy, the fuel duty, and the alcohol duty
- Introduce a new domestic band for Air Passenger Duty (APD), covering flights within the UK to support UK connectivity, effective from 1 April 2023
- Simplify the VAT treatment of fund management fees
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