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LANDFILL TAX
Rates are set to increase by inlation rounded to the nearest 5 pence:
Waste sent to landill
Rate from 1 April
2016
Rate from 1 April
2017
Rate from 1 April
2018
Standard rate
£84.40/tonne
£86.10/tonne
£88.95/tonne
Lower rate
£2.65/tonne
£2.70/tonne
£2.80/tonne
It is reported that since 2000, the amount of waste sent to landill has reduced by 70%
while the average household recycling rates have risen from 18% to 44%.
HAND-ROLLING TOBACCO
The duty rate on hand-rolling tobacco increases with effect from 6pm on 16 March 2016 by
5% above RPI. This represents an additional 3% rise above the tobacco duty escalator.
AIR PASSENGER DUTY
Duty rates are set to increase in line with RPI.
From 1 April 2016:
Bands (distance in miles
from London)
Reduced rate
(lowest class of
travel)
Standard rate (other than
lowest class of travel)
Higher
rate
Band A (0 – 2000 miles)
£13
£26
£78
Band B (over 2000 miles)
£73
£146
£438
From 1 April 2017:
Bands (distance in miles
from London)
Reduced rate
(lowest class of
travel)
Standard rate (other than
lowest class of travel)
Higher
rate
Band A (0 – 2000 miles)
£13
£26
£78
Band B (over 2000 miles)
£75
£150
£450
GAMING DUTY
Duty is paid by casinos on their gross
gaming yield. Rates range from 15%
which applies to the irst £2,370,500 of
gross gaming yield (GGY) up to 50%.
The 50% rate applies to any GGY that
exceeds the aggregate of the bandings to
which the 15%, 20%, 30% or 40% apply.
If the bandings were not increased in line
with inlation then more GGY would be
subject to higher rates.
The increase in gaming duty bans will
take effect for gaming duty accounting
periods starting on or after 1 April 2016.
AIR PASSENGER
DUTY TO INCREASE
FROM 2016