FL Memo Ltd © 2007

Tax Memo 2007-2008 Newsletter Issue 1

PDF printer friendly version

prev page                                                                         

Other indirect taxes

 

Landfill tax

See TM ¶9841

Waste from dredging will be exempt from landfill tax even if materials have been added to it (prior to sending it to landfill) to immobilise any liquid content.

 

Memo points This provision is necessary because from 30 October 2007, it becomes illegal to landfill waste containing free draining liquid. Consequently it is necessary to treat waste from dredging prior to disposal.

 

Air passenger duty

See TM ¶9891

For any flights beginning on or after 1 November 2008 business class only flights will attract the standard rates of duty. (Currently the precise definition of class of travel means that carriers offering business class only flights pay the reduced rate of APD).

 

Memo points It is also intended that, from 1 November 2009, APD will be replaced with a tax payable per plane (as opposed to per passenger).

 

prev page                                                                         

 

PBR NEWS