The United Kingdom HM Revenue and Customs announced the 2021 Autumn Budget.

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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



Source: gov.uk


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