Measure
The rates of Aggregates Levy will increase in line with the Retail Price Index (RPI) to £2.03 per tonne from 1 April 2024.
The rates of Aggregates Levy will increase in line with the Retail Price Index (RPI) to £2.08 per tonne from 1 April 2025.
The Air Passenger Duty rates will increase in line with the Retail Price Index (RPI) as forecast at Spring Budget 2023. The new rates are as follows.
|
Bands (approximate distance in miles from the UK) |
Reduced rate (lowest class of travel) from 1 April 2024 |
Standard rate (other than the lowest class of travel) from 1 April 2024 |
Higher rate from 1 April 2024 |
|
Domestic (flights within the UK) |
£7 |
£14 |
£78 |
|
Band A (0 to 2,000 miles) |
£13 |
£26 |
£78 |
|
Band B (2,001 to 5,500 miles) |
£88 |
£194 |
£581 |
|
Band C (over 5,500 miles) |
£92 |
£202 |
£607 |
The Carbon Price Support (CPS) rates of Climate Change Levy (CCL) and Fuel Duty will be frozen to maintain a cost of £18 per tonne of carbon dioxide in Great Britain in 2025 to 2026.
CCL will be frozen from 1 April 2025.
Furthermore, a new six-year Climate Change Agreement (CCA) scheme will be introduced. The Department for Energy Security and Net Zero have published a consultation on the detail of the new scheme. Legislation will be prepared during 2024. The new CCA scheme will give access to reduced rates of Climate Change Levy from 1 July 2027 to 31 March 2033 for energy intensive firms that meet energy efficiency or emissions reduction targets agreed with the Environment Agency.
From 1 April 2024 the standard and lower rates of Landfill Tax will increase in line with the Retail Price Index (RPI) to £103.70 per tonne, and £3.30 per tonne respectively.
From 1 April 2024, the rate of Plastic Packaging Tax will increase in line with the Consumer Price Index (CPI) to £217.85 per tonne.
Businesses who pay the above rates.
The rates have been set for future years, to provide certainty for taxpayers.