ENVIRONMENTAL TAXES
Landfill Tax: Standard Rate
The standard rate of landfill tax will be increased by £8 per tonne to £56 per tonne. The new rate will have effect for waste disposals after 1 April 2011.
Landfill Communities Fund
From 1 April 2010, the amount of credit which landfill site operators may claim against their annual landfill tax liability for contributions to certain environmental bodies will change from 6% to 5.5%.
Climate Change Levy: Change in Rates
The rates of climate change levy applicable to all taxable commodities will increase with effect for supplies treated as taking place on or after 1 April 2011.
Rate of Aggregates Levy
The rate of aggregates levy will increase from £2.00 per tonne to £2.10 per tonne with effect for any aggregate commercially exploited on or after 1 April 2011.
Aggregates Levy: Northern Ireland Credit Scheme
The Northern Ireland aggregates levy credit scheme has been extended for a further ten years. The scheme allows certain aggregate producers in Northern Ireland an 80% tax credit. State aid approval is required for the extension of the scheme.
Hydrocarbon Oils: Duty Rates
Legislation introduced in Finance Bills 2010 to 2014 will amend fuel duty rates. The duty rates on most fuels will increase by 1 pence per litre on 1 April 2010, with further increases in October and the following January. Increases are scheduled over the next four years either at fixed rates or at 1 pence per litre above indexation each year.
The duty rate for aviation gasoline will be increased by 3.78 pence per litre from 1 April 2010.
The duty rates for biodiesel and bioethanol will be aligned with the main road fuel rate.
Air Passenger Duty
The rates of air passenger duty will be increased from 1 November 2010. The revised rates will be as follows:
| Band | Approximate mileage | Reduced rate | Standard rate |
| A | 0–2000 | 12 | 24 |
| B | 2001–4000 | 60 | 120 |
| C | 4001–6000 | 75 | 150 |
| D | Over 6000 | 85 | 170 |