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Indirect Tax Measures in UK Autumn Statement 2023: Overview and Updates

  • Zero rating of reusable period underwear for VAT
  • Extension of zero-rating for installation of energy-saving materials
  • Extension of import tariff suspension on certain goods for five years
  • Additional support for small
  • and medium-sized businesses through UK Export Finance
  • Freeze to Alcohol Duty rates
  • Increase to Tobacco Duty rates
  • Increases to rates of Aggregates Levy, Air Passenger Duty, Landfill Tax, Plastic Packaging Tax, and Vehicle Excise Duty
  • Consultations on VAT treatment of private hire vehicles
  • Consultations on proposals to bring remote gambling into a single tax structure
  • More details on all indirect tax measures can be found on TaxScape
  • Recording of Dbriefs webcast on the Autumn Statement available to watch on demand.

Source: taxscape.deloitte.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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