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Rates & Allowances

This annex includes Budget 2013 announcements of main rates and allowances. It also covers all announcements made at Budget 2012 and subsequently.

PERSONAL TAX AND BENEFITS

At Budget 2012 the Government announced:

At Autumn Statement 2012 the Government announced further changes for 2013-14:

Budget 2012 also announced changes to personal allowances from 2013-14:

At Budget 2013 the Government announced that for 2014-15, people born after 5 April 1948 will be entitled to a personal allowance of £10,000. As set out at Budget 2011, once the personal allowance has reached £10,000, it will then increase by the Consumer Prices Index (CPI) in future years, starting from 2015-16.

The Government also announced that the basic rate limit will be £31,865 in 2014-15.

Income tax bands of taxable income (£ per year)
Tax year 2012-13 Tax year 2013-14 Tax year 2014-15
Basic rate1 £0 – 34,370 £0 – 32,010 £0 – 31,865
Higher rate £34,371 – 150,000 £32,011 – 150,000 £31,866 – 150,000
Additional rate Over £150,000 Over £150,000 Over £150,000

1 There is a starting rate for savings income only. The starting rate limit for savings is £2,710 for 2012-13 and will increase in line with RPI to £2,790 for 2013-14. If an individual’s taxable non-savings income(i.e. after deduction of their personal allowance) exceeds the starting rate limit, then the 10 per cent starting rate for savings will not be available for savings income.


Income tax rates
Tax year 2011-12 Tax year 2012-13 Tax year 2013-14
Basic rate 20% 20%
Higher rate 40% 40%
Additional rate 50% 45%

Dividend ordinary rate (for dividends otherwise taxable at the basic rate (effective rate with tax credit))

10% (0%) 10% (0%)
Dividend upper rate (for dividends otherwise taxable at the higher rate (effective rate with tax credit)) 32.5% (25%) 32.5% (25%)
Dividend additional rate (for dividends otherwise taxable at the additional rate (effective rate with tax credit)) 42.5% (36.1%) 37.5% (30.6%)
Special rates for trustees’ income
Tax year 2011-12 Tax year 2012-13 Tax year 2013-14
Standard rate on first £1,000 of income which would otherwise be taxable at the special rates for trustees Up to 20%, depends on the type of income Up to 20%, depends on the type of income Up to 20%, depends on the type of income
Trust rate 50% 50% 45%
Dividend trust rate 42.5% 42.5% 37.5%
Income tax allowances (£ per year)
Personal allowance(2) Tax year 2012-13 Tax year 2013-14 Tax year 2014-15
Age under 65(3) £8,105 N/A N/A
Born after 5 April 1948 (3) N/A £9,440 £10,000
Age-related allowance (65-74) (3, 4) £10,500 N/A N/A
Born after 5 April 1938 but before 6 April 1948 (3, 4) N/A £10,500 £10,500
Age-related allowance (75+) (3, 4) £10,660 N/A N/A
Born before 6 April 1938 (3, 4) N/A £10,660 £10,660
Income limit for personal allowance £100,000 £100,000 £100,000
Income limit for age-related allowances £25,400 N/A N/A
Income limit for personal allowances (born before 6 April 1948) N/A £26,100 TBA5
Married couples allowance (6 , 7)
Maximum amount of married couple’s allowance(8) £7,705 £7,915 TBA
Minimum amount of married couple’s allowance £2,960 £3,040 TBA
Blind person’s allowance
Blind person’s allowance £2,100 £2,160 TBA

2 Up to and including 2012-13, the amount of an individual's personal allowance depends upon their age and their income in the tax year. From 2013-14, the amount of an individual's personal allowance depends on their date of birth and their income in the tax year. This change has no effect on an individual's entitlement to the married couple's allowance or the blind person's allowance.

3 This allowance reduces where the individual’s income is above £100,000 - by £1 for every £2 of income above the £100,000 limit. This reduction applies irrespective of age or date of birth.

4 This allowance reduces where the individual’s income is above the income limit (£25,400 for 2012-13, £26,100 for 2013-14) by £1 for every £2 of income above the limit until they reach the level of the personal allowance for those aged under 65, or from 2013-14, the level of the personal allowance for those born after 5 April 1948.

5 Personal allowances and rate limits (except the £150,000 higher rate limit, the £100,000 personal allowance income limit and from 2013-14 the personal allowances for people born before 6 April 1948) are indexed by the annual percentage increase in the RPI for the year to September preceding the new tax year. The RPI increase that will provide the basis for indexation for 2014-15 will be published in late 2013.

6 Available to people born before 6 April 1935.

7 Tax relief for this allowance is given at 10 per cent.

8 This allowance reduces where the individual’s income is above the income limit (£25,400 for 2012-13, £26,100 for 2013-14), by £1 for every £2 of income above the limit until it reaches the minimum amount. Any reduction applies after any reduction to the individual’s personal allowance.


Company car tax
2015/169 2016/17
  CO2 emissions, g/km Appropriate percentage of car list price taxed10   CO2 emissions, g/km   Appropriate percentage of car list price taxed
       
0 to 50 5 0-50 7
51-75 9 51-75 11
76-94 13 76 to 94 15
95-99 14 95-99 16
100-104 15 100-104 17
105-109 16 105-109 18
110-114 17 110-114 19
115-119 18 115-119 20
120-124 19 120-124 21
125-129 20 125-129 22
130-134 21 130-134 23
135-139 22 135-139 24
140-144 23 140-144 25
145-149 24 145-149 26
150-154 25 150-154 27
155-159 26 155-159 28
160-164 27 160-164 29
165-169 28 165-169 30
170-174 29 170-174 31
175-179 30 175-179 32
180-184 31 180-184 33
185-189 32 185-189 34
190-194 33 190-194 35
195-199 34 195-199 36
200-204 35 200 and above 37
205-209 36  
210 and above 37

In 2017-18 there will be a 3 percentage point differential between the 0-50 and 51-75 g/km CO2 bands and between the 51-75 and 76-94 g/km CO2 bands. In 2018-19 and 2019-20 there will be a 2 percentage point differential between the 0-50 and 51-75 g/km CO2 bands and between the 51-75 and 76-94 g/km CO2 bands.


9 2015-16 rates legislated in Finance Bill 2013.

10  In 2015-16 only a three percentage point diesel supplement applies to wholly propelled diesel cars with percentages up to 34 per cent, to a maximum of 37 per cent.


NATIONAL INSURANCE CONTRIBUTIONS (NICs)

  Employee and employer rates and thresholds (£ per week)    
  Class 1 NICs Tax year 2012-13 Tax year 2013-14
  Lower Earnings Limit (LEL) for Class 1 NICs   £107.00   £109.00
  Upper Earnings Limit (UEL) for employee's (primary) Class 1 NICs   £817.00   £797.00
  Upper Accrual Point (UAP)   £770.00   £770.00
  Primary Threshold   £146.00   £149.00
  Secondary Threshold   £144.00   £148.00
  Employee's (primary) Class 1 contribution rates    
  2012-13 weekly earnings from £146.01 to £817.00   12%   N/A
  2012-13 weekly earnings above £817.00   2%   N/A
  2013-14 weekly earnings from £149.01 to £797.00   N/A   12%
  2013-14 weekly earnings above £797.00   N/A   2%
  Employee's contracted-out rebate    
  Salary related schemes (COSR) between LEL & UAP   1.4%   1.4%
  Married woman's reduced rate for (primary) Class 1 contribution rates11    
  2012-13 weekly earnings from £146.01 to £817.00   5.85%   N/A
  2012-13 weekly earnings above £817.00   2%   N/A
  2013-14 weekly earnings from £149.01 to £797.00   N/A   5.85%
  2013-14 weekly earnings above £797.00   N/A   2%
  Employer's (secondary) Class 1 contribution rates    
  2012-13 weekly earnings above £144.00   13.8%   N/A
  2013-14 weekly earnings above £148.00   N/A   13.8%
  Employer's contracted-out rebate    
  COSR schemes between LEL and UAP   3.4%   3.4%
 

11 The reduced rate applies to women married before 6 April 1977 who have elected to pay a reduced rate of Class 1 contributions.


Self-employed and others rates and thresholds (£ per week)
Class 2 NICs(12) Tax year 2012-13 Tax year 2013-14
Self-employed class 2 NICs £2.65 £2.70
Small Earnings Exception from Class 2 NICs (annual) £5,595 £5,725
Volunteer development workers Class 2 NICs £5.35 £5.45
Share fishermen Class 2 NICs £3.30 £3.35
     
  Self-employed and others rates and thresholds (£ per week)
  Class 3 NICs Tax year 2012-13 Tax year 2013-14
  Voluntary contributions   £13.25   £13.55
 
 
  Self-employed and others rates and thresholds
  Class 4 NICs Tax year 2012-13 Tax year 2013-14
  2012-13 annual profits below Lower Profits Limit (LPL) £7,605   Nil   N/A
  2012-13 annual profits above LPL £7,605 but below Upper Profits Limit (UPL) £42,475   9%   N/A
  2013-14 annual profits above UPL £42,475   2%   N/A
  2013-14 annual profits below LPL £7,755   N/A   Nil
  2013-14 annual profits above LPL £7,755 but below UPL £41,450   N/A   9%
  2013-14 annual profits above UPL £41,450   N/A   2%

12 Class 2 NICs are paid at a weekly flat rate by all self-employed persons. Those with profits less than, or expected to be less than, the level of the Small Earnings Exception may apply for exemption from paying Class 2 NICs.


WORKING  AND   CHILD   TAX   CREDITS,   CHILD   BENEFIT  AND GUARDIANS ALLOWANCE

  Working and child tax credits
  £ per year (unless stated)   From April 2012   From April 2013
  Working tax credit
  Basic element   £1,920   £1,920
  Couple and lone parent element   £1,950   £1,970
  30 hour element   £790   £790
  Disabled worker element   £2,790   £2,855
  Severe disability element   £1,190   £1,220
  50+ Return to work payment (16-29 hours)   Removed   Removed
  50+ Return to work payment (30+ hours)   Removed   Removed
  Childcare element of the working tax credit
  Maximum eligible cost for one child   £175 per week   £175 per week
  Maximum eligible cost for two or more children   £300 per week   £300 per week
  Percentage of eligible costs covered   70%   70%
  Child tax credit
  Family element   £545   £545
  Child element   £2,690   £2,720
  Disabled child element   £2,950   £3,015
  Severely disabled child element   £1,190   £1,220
  Income thresholds and withdrawal rates
  First income threshold   £6,420   £6,420
  First withdrawal rate   41%   41%
  Second income threshold   Withdrawn   Withdrawn
  Second withdrawal rate   41%   41%
  First threshold for those entitled to child tax credit only   £15,860   £15,910
  Income disregard   £10,000   £5,000
  Income fall disregard   £2,500   £2,500
 
  Child benefit (£ per week)
    From April 2012   From April 2013
  Eldest/only child   £20.30   £20.30
  Other children   £13.40   £13.40
  Guardians allowance (£ per week)
  Guardians allowance   £15.55   £15.90

CAPITAL, ASSETS AND PROPERTY

  Pensions savings tax relief
    Tax year 2011-12 allowance limit   Tax year 2012-13 allowance limit   Tax year 2013-14 allowance limit   Tax year 2014-15 allowance limit
  Lifetime allowance   £1.8 million   £1.5 million   £1.5 million   £1.25 million
  Annual allowance   £50,000   £50,000   £50,000   £40,000
 
 
  Individual Savings Account (ISA)   Tax year 2012-13   Tax year 2013-14
  Cash value of ISA limit   £11,280, up to £5,640 of which can be saved in cash   £11,520, up to £5,760 of which can be saved in cash.
   
  Junior ISA   Tax year 2012-13   Tax year 2013-14
  Cash value of Junior ISA limit   £3,600   £3,720
 
 
  Child Trust Fund (CTF)   Tax year 2012-13   Tax year 2013-14
  Cash value of CTF limit   £3,600   £3,720
   
  Capital gains tax   Tax year 2012-13   Tax year 2013-14
  Rates for individuals   18% / 28%   18% / 28%
  Rates for trustees and personal representatives   28%   28%
  Annual exempt amount (AEA) for individuals and personal representatives13     £10,600     £10,900
  AEA for most trustees   £5,300   £5,450
  Rate on gains subject to entrepreneurs' relief   10%   10%
  Entrepreneurs' relief lifetime limit of gains   £10,000,000   £10,000,000
                 

13  Personal representatives are entitled to the annual exempt amount for the tax year in which the individual dies and the next two years.


  Inheritance tax   Tax year 2012-13   Tax year 2013-14
  Rate   40%   40%
  Lower rate 36%14 36% 14
  Nil rate band   £325,000   £325,000
 
 
  Stamp duty land tax
  Rate   Threshold for tax year 2012-13   Threshold for tax year 2013-14
  Residential   Non-residential   Residential   Non-residential
  0%   £0 – 125,000   £0 – 150,000   £0 – 125,000   £0 – 150,000
  1%   £125,001 – 250,000   £150,001 – 250,000   £125,001 – 250,000   £150,001 – 250,000
  3%   £250,001 – 500,000   £250,001 – 500,000   £250,001 – 500,000   £250,001 – 500,000
  4%   £500,001 – £1,000,000   Over £500,000   £500,001 – £1,000,000   Over £500,000
  5%   £1,000,001 – £2,000,000   N/A   £1,000,001 – £2,000,000   N/A
  7%   Over £2,000,000   N/A   Over £2,000,000   N/A
15% 15   Over £2,000,000   N/A   Over £2,000,000   N/A
 

Budget 2013 confirms the introduction of a series of reliefs from the 15 per cent SDLT rate for genuine commercial businesses purchasing residential property valued at over £2million. These changes will come into effect at the Royal Assent of Finance Bill 2013.


14 Budget 2011 announced that for deaths on or after 6 April 2012, a lower rate of Inheritance tax of 36 per cent will be introduced where 10 per cent or more of the deceased person’s net estate is left to charity.

15 The 15 per cent rate applies if the property is acquired by certain non-natural persons (e.g. companies).


Budget 2013 introduces an Annual Tax on Enveloped Dwellings (ATED) levied on certain non-natural persons holding a residential property valued at over £2million. The tax will come into effect from 1 April 2013 with payment of the tax required by 31 October 2013.

Annual Tax on Enveloped Dwellings
  Property value Charge for tax year 2012-13 Charge for tax year 2013-14
  Less than £2m N/A 0
  £2m - £5m N/A £15,000
  £5m - £10m N/A £35,000
  £10m - £20m N/A £70,000
  £20m + N/A £140,000
     
  Stamp Duty and stamp duty reserve tax
  Band   Tax year 2012-13   Tax year 2013-14
  Standard rate   0.5%   0.5%
  Higher rate   1.5%   1.5%

BUSINESS AND FINANCIAL SERVICES

Budget  2012  announced  changes  to  corporation  tax  from  April  2012  and  Autumn Statement 2012 announced further changes to corporation tax from April 2014.

The main rate of corporation tax will be reduced by one percentage point for the financial year beginning 1 April 2013, as set out at Budget 2012, taking the rate from 24 per cent to 23 per cent. There will be a further one percentage point reduction for the financial year beginning 1 April 2014, in addition to the reductions announced in the June Budget 2010, Budget 2011 and Budget 2012. This will take the rate to 21 per cent in April 2014. There will be a further 1 per cent reduction from April 2015 and the small profits rate and main rate will be unified at 20 per cent.

  Corporation tax rates
  Level of profits   Financial year 2012-13   Financial year 2013-14   Financial year 2014-15
  £0 - £300,000: small profits rate   20%   20%   TBA
  £300,001 - £1,500,000   Marginal rate   Marginal rate   Marginal rate
  Marginal rate fraction   1/100th   3/400th   TBA
  £1,500,001 or more: main rate   24%   23%   21%
  North sea oil and gas ring fenced profits16   See footnote   See footnote   See footnote
                                                           
16 For North Sea Oil and gas ring fenced profits the main rate is 30 per cent and the small profits rate is 19 per cent. The marginal relief ring fenced fraction is 11/400ths.
  Corporation tax allowances and reliefs
    Financial year 2011-12   Financial year 2012-13   Financial year 2013-14
  Plant and machinery: main rate expenditure   20%   18%   18%
  Plant and machinery: special rate expenditure   10%   8%   8%
  Annual investment allowance (AIA)   £100,000 £25,00017   £250,000
  First year allowances (e.g. for certain energy-saving/ water efficient products)     100%     100%     100%
  R&D tax credits SME scheme   200%   225%   225%
  R&D tax credits Large companies scheme     130%     130%   130%, or 10% Above the line tax credit
Patent Box18     -     -     10% CT rate
    Film tax relief   100% limited budget, 80% large budget   100% limited budget, 80% large budget   100% limited budget, 80% large budget
  Open ended investment companies and authorised unit trusts19     See footnote     See footnote     See footnote
   
  Bank levy
    Chargeable equity and long- term chargeable liabilities   Short-term chargeable liabilities
  1 January – 28 February 2011   0.025%   0.05%
  1 March – 30 April 2011   0.05%   0.1%
  1 May – 31 December 2011   0.0375%   0.075%
  1 January – 31 December 2012   0.044%   0.088%
  1 January – 31 December 2013   0.065%   0.130%
  1 January 2014 onward   0.071%   0.142%
   

17 It was announced at the Autumn Statement 2012, that legislation would be included in Finance Bill 2013 to increase the AIA from £25,000 to £250,000 for a temporary period of two years for qualifying expenditure incurred between 1 January 2013 and 31 December 2014.

18 The Patent Box will be phased in from April 2013, with companies able to claim 60% of the benefit in 2013-14, 70% in 14-15, 80% in 15-16, 90% in 16-17 and 100% in 17-18

19 For open ended investment companies and authorised unit trusts the applicable corporation tax rate is 20 per cent.


  UK oil and gas taxes
    Tax year 2012-13   Tax year 2013-14
  Petroleum revenue tax   50%   50%
  Ring fence corporation tax20   See footnote   See footnote
  Supplementary charge   32%   32%
 
 
  Business rates
    Tax year 2012-13   Tax year 2013-14
  England standard multiplier   45.8p   47.1p
  England small business multiplier   45.0p   46.2p

20 For North Sea oil and gas ring fence profits the main rate is 30 per cent and the small profits rate is 19 per cent. The marginal relief ring fence fraction is 11/400ths.


INDIRECT TAX

Budget 2013 confirmed that alcohol duty rates will change as shown in the table below.

Alcohol duty
  Duty rate from 26 March 2012 Duty rate from 25 March 2013
  Rate per litre of pure alcohol
Spirits £26.81 £28.22
Spirits-based RTDs £26.81 £28.22
Wine and made-wine: exceeding 22% alcohol by volume (abv)   £26.81   £28.22
  Rate per hectolitre per cent of alcohol in the beer
Beer - lower strength: exceeding 1.2% - not exceeding 2.8% abv.   £9.76   £9.17
Beer – General Beer Duty: exceeding 2.8% - not exceeding 7.5% abv.   £19.51   £19.12
Beer - High strength: exceeding 7.5% - in addition to the General Beer Duty   £19.51 + £4.88   £19.12 + £5.09
  Rate per hectolitre of product
Still cider and perry: exceeding 1.2% - not exceeding 7.5% abv .   £37.68   £39.66
Still cider and perry: exceeding 7.5% - less than 8.5% abv.   £56.55   £59.52
Sparkling cider and perry: exceeding 1.2% - less than 5.5%abv.   £37.68   £39.66
Sparkling cider and perry: exceeding 5.5%abv- less than 8.5%abv.   £245.32   £258.23
Wine and made-wine: exceeding 1.2% - not exceeding 4%abv.   £78.07   £82.18
Wine and made-wine: exceeding 4% - not exceeding 5.5% abv.   £107.36   £113.01
Still wine and made-wine: exceeding 5.5% - not exceeding 15% abv.   £253.39   £266.72
Wine and made-wine: exceeding 15% - not exceeding 22% abv.   £337.82   £355.59
Sparkling wine and made-wine: Exceeding 5.5% - less than 8.5% abv.   £245.32   £258.23
Sparkling wine and made-wine: exceeding 8.5% - not exceeding 15% abv.   £324.56   £341.63

Budget 2013 confirmed that tobacco duty rates will increase by 2 per cent above inflation.

  Tobacco product From 6pm 21 March 2012 Ad valorem element From 6pm 20 March 2013 Ad valorem element
  Cigarettes £167.41 per 1000 cigarettes 16.5% of retail price £176.22 per 1000 cigarettes 16.5% of retail price
Cigars £208.83/kg N/A £219.82/kg N/A
Hand rolling tobacco £164.11/kg N/A £172.74/kg N/A
Other smoking tobacco and chewing tobacco     £91.81/kg     N/A     £96.64/kg     N/A
 
Gambling duties
  Tax year 2012-13 Tax year 2012-13
Bingo duty    
Percentage of bingo promotion profits 20% 20%
General betting duty    
  Percentage of ‘net stake receipts’ for fixed odds bets and totalisator bets on horse or dog races     15%     15%
Percentage of ‘net stake receipts’ for financial spread bets   3%   3%
Percentage of ‘net stake receipts’ for all other spread bets   10%   10%
Pool betting duty    
Percentage of net pool betting receipts 15% 15%
Lottery duty    
Percentage of the price paid or payable on taking a ticket or chance in a lottery   12%   12%
Remote gaming duty    
Percentage of remote gaming profits 15% 15%
Machine games duty    
Percentage of the net takings from dutiable machine games with a maximum cost to play not more than 10p and a maximum cash prize not more than £8     5%     5%
Percentage of net takings from all other dutiable machine games   20%   20%
   

Budget  2013  confirmed  that  gaming  duty  bands  will  increase  in  line  with  inflation  for accounting periods starting on or after 1 April 2013.

 
Gaming duty
Tax rate 15% 20% 30% 40% 50%
Gross gaming yield £2,175,000 £1,499,500 £2,626,000 £5,542,500 Remainder
  New figures for accounting periods beginning on or after 1 April 2013
Tax rate 15% 20% 30% 40% 50%
Gross gaming yield 2,242,500 1,546,000 2,707,500 5,714,500 Remainder
   
  Insurance Premium Tax
    Tax year 2012-13   Tax year 2013-14
  Standard rate   6%   6%
  Higher rate   20%   20%
 

Budgets 2012 and 2013 announced that climate change levy rates will increase in line with inflation in 2013-14 and 2014-15 respectively.

  Climate change levy
  Commodity   Rates from 1 April 2013   Rates from 1 April 2014
  Electricity   £0.00524 per kilowatt hour   £0.00541 per kilowatt hour
  Natural gas   (a different rate applies in Northern Ireland until 31 October 2013)       £0.00182 per kilowatt hour       £0.00188 per kilowatt hour
  Natural gas   (Northern Ireland)   £0.00064 per kilowatt hour until 31 October 2013 then main natural gas rate applies     £0.00188 per kilowatt hour
  Liquefied petroleum gas   £0.01172 per kilogram   £0.01210 per kilogram
  Any other taxable commodity   £0.01429 per kilogram   £0.01476 per kilogram
 

Budget 2011 announced the introduction of the carbon price floor (CPF) from 1 April 2013. Budgets 2011, 2012 and 2013 set the carbon price support (CPS) rates for 2013-14, 2014- 15 and 2015-16 respectively.

CPS rates of CCL and fuel duty
  Tax year 2013-14 Tax year 2014-15 Tax year 2015-16
Carbon price equivalent (£ per tCO2)   4.94   9.55   18.08
Supplies of commodity      
Natural gas (£ per kilowatt hour)   0.00091   0.00175   0.00334
LPG (£ per kilogram) 0.01460 0.02822 0.05307
Coal and other taxable solid fossil fuels (£ per gross gigajoule)   0.44264   0.85489   1.62534
Gas oil; rebated bioblend (£ per litre)   0.01365   0.02642   0.04990
Fuel oil; other heavy oil; rebated light oil (£ per litre)   0.01568   0.03011   0.05730

Budget 2013 announced that the aggregates levy rate will remain at £2.00 per tonne in 2013-2014.

  Aggregates levy
    Rate from 1 April 2013
  Taxable aggregate   £2.00/tonne
   

Budgets 2012 and 2013 confirmed previously announced £8 per tonne increases to the standard rate of landfill tax for 2013-14 and 2014-15; and froze the lower rate in both years.

 
  Landfill tax
    Rate from 1 April 2013   Rate from 1 April 2014
  Standard rate   £72/tonne   £80/tonne
  Lower rate   £2.50/tonne   £2.50/tonne
   

Air Passenger Duty (APD) rates for 2013-14 were set out at the 2012 Budget.  The APD rates for 2014-15 are set out below.

 
Air Passenger Duty Rates (21 22)
Bands (approximate distance in miles from the UK)     Reduced rate (lowest class of travel)   (23) Standard rate (other than the lowest class of travel)     (24) Higher rate
  From 1 April 2012 From 1 April 2013 From 1 April 2014 From 1 April 2012 From 1 April 2013 From 1 April 2014 From 1 April 2013 From 1 April 2014
Band A (0 – 2000 miles)   £13   £13   £13   £26   £26   £26   £52   £52
Band B (2001 – 4000 miles)   £65   £67   £69   £130   £134   £138   £268   £276
Band C (4001 – 6000 miles)   £81   £83   £85   £162   £166   £170   £332   £340
Band D (over 6000 miles)   £92   £94   £97   £184   £188   £194   £376   £388
         

21 From 1 April 2013, APD will apply to all flights aboard aircraft 5.7 tonnes and above.

22 From 1 November 2011, direct long-haul rates for departures from Northern Ireland (NI) (bands B, C and D) were reduced to the short-haul rate (band A), irrespective of the destination. From 1 January 2013 the rates for direct long-haul flights from NI were devolved to the Northern Ireland Executive, and set at £0. Direct long haul journeys from NI are those where the first part of the journey is to a destination outside Band A.

23 If any class of travel provides a seat pitch in excess of 1.016 metres (40 inches) the standard rate is the minimum rate that applies.

24 The higher rate applies to flights aboard aircraft of 20 tonnes and above with fewer than 19 seats.


 
  Fuel duty – pound per litre (unless stated)
    Rates until 1 September 2014
  Light oils
  Unleaded petrol   0.5795
  Light oil (other than unleaded petrol or aviation gasoline )   0.6767
  Aviation gasoline (Avgas)   0.3770
  Light oil delivered to an approved person for use as furnace fuel     0.1070
  Heavy oils
  Heavy oil (Diesel)   0.5795
  Marked gas oil   0.1114
  Fuel oil   0.1070
  Heavy oil other than fuel oil, gas oil or kerosene used as fuel.   0.1070
  Kerosene to be used as motor fuel off road or in an excepted vehicle   0.1114
  Biofuels
  Bio-ethanol   0.5795
  Biodiesel   0.5795
  Biodiesel for non road use   0.1114
  Biodiesel blended with gas oil not for road fuel use   0.1114
  Road fuel gases
  Liquefied petroleum gas (LPG)   0.3161 £/kg
  Road fuel Natural gas including biogas   0.2470 £/kg

Budget 2013 announced that from 1 April 2013, vehicle excise duty (VED) rates will increase in line with RPI, apart from VED rates for Heavy Goods Vehicles (HGV), buses and other selected vehicles which will be frozen in 2013-14(25).

 
  VED bands and rates for cars registered on or after 1 March 2001 (graduated VED)
    VED band     CO2 emissions (g/km)   Tax year 2012-13   Tax year 2013-14
  Standard rate*   First year rate*   Standard rate*   First year rate*
  A   Up to 100   £0   £0   £0   £0
  B   101-110   £20   £0   £20   £0
  C   111-120   £30   £0   £30   £0
  D   121-130   £100   £0   £105   £0
  E   131-140   £120   £120   £125   £125
  F   141-150   £135   £135   £140   £140
  G   151-165   £170   £170   £175   £175
  H   166-175   £195   £275   £200   £285
  I   176-185   £215   £325   £220   £335
  J   186-200   £250   £460   £260   £475
  K(26)   201-225   £270   £600   £280   £620
  L   226-255   £460   £815   £475   £840
  M   Over 255   £475   £1,030   £490   £1,065
 

* Alternative fuel discount 2010-11 onwards: £10 for all cars

25 A full list of HGV rates is available on the HMRC website : http://carfueldata.direct.gov.uk/new-vehicle-tax.aspx

26 Includes cars emitting over 225g/km registered before 23 March 2006


  VED bands and rates for cars and vans registered before 1 March 2001 (pre-graduated VED)
  Engine size   Tax year 2012-13   Tax year 2013-14
  1549cc and below   £135   £140
  Above 1549cc   £220   £225
 
  VED bands and rates for vans registered on or after 1 March 2001
  Vehicle registration date   Tax year 2012-13   Tax year 2013-14
  Early Euro 4 and Euro 5 compliant vans   £135   £140
  All other vans   £215   £220
 
  VED bands and rates for motorcycles
  Engine size   Tax year 2012-13   Tax year 2013-14
  Not over 150cc   £16   £17
  151cc and 400cc   £36   £37
  401cc to 600c   £55   £57
  Over 600cc   £76   £78
 
  VED bands and rates for motor tricycles
  Engine size   Tax year 2012-13   Tax year 2013-14
  Not over 150cc   £16   £17
  All other tricycles   £76   £78
 
  VED bands and rates for trade licences
  Vehicle type   Tax year 2012-13   Tax year 2013-14
  Available for all vehicles   £165   £165
  Available only for bicycles and tricycles (weighing no more than 450kg without a sidecar)   £76   £78

The following VED and HGV Road User Levy rates will apply to HGVs over 12 tonnes, from April 2014. The band and rate payable can be calculated by using the look up tables that follow the rates tables.

     
VED and levy bands and rates for articulated vehicles and rigid vehicles without trailers
VED band (letter) and rate (number)   Total VED and levy   VED rates       Levy bands   Levy rates
12 months   6 months 12 months 6 months 12 months 6 months
A1 £165.00 £91.00 £80.00 £40.00 A £85 £51
A2 £169.00 £93.00 £84.00 £42.00
A3 £185.00 £101.00 £100.00 £50.00
A4 £231.00 £124.00 £146.00 £73.00
A5 £236.00 £126.50 £151.00 £75.50
B1 £200.00 £110.50 £95.00 £47.50 B £105 £63
B2 £210.00 £115.50 £105.00 £52.50
B3 £230.00 £125.50 £125.00 £62.50
C1 £450.00 £249.00 £210.00 £105.00 C £240 £144
C2 £505.00 £276.50 £265.00 £132.50
C3 £529.00 £288.50 £289.00 £144.50
D1 £650.00 £360.00 £300.00 £150.00 D £350 £210
E1 £1,200.00 £664.00 £560.00 £280.00 E £640 £384
E2 £1,249.00 £688.50 £609.00 £304.50
F £1,500.00 £831.00 £690.00 £345.00 F £810 £486
G £1,850.00 £1,025.00 £850.00 £425.00 G £1,000 £600
HGV axles Levy band Trailer weight category Total weight of HGV and trailer, not over VED band (letter) and rate (number) VED rates Levy rates
      12 months 6 months 12 months 6 months
Two B(T) 4,001-12,000kg 27,000kg B(T)1 £230 £115 £135 £81
    Over 12,000kg 33,000kg B(T)3 £295 £147.50 £135 £81
      36,000kg B(T)6 £401 £200.50 £135 £81
      38,000kg B(T)4 £319 £159.50 £135 £81
      40,000kg B(T)7 £444 £222 £135 £81
  D(T) 4,001-12,000kg 30,000kg D(T)1 £365 £182.50 £450 £270
    Over 12,000kg 38,000kg D(T)4 £430 £215 £450 £270
      40,000kg D(T)5 £444 £222 £450 £270
Three B(T) 4,001-12,000kg 31,000kg B(T)1 £230 £115 £135 £81
      33,000kg B(T)2 £289 £144.50 £135 £81
    Over 12,000kg 33,000kg B(T)3 £295 £147.50 £135 £81
      36,000kg B(T)6 £401 £200.50 £135 £81
      38,000kg B(T)3 £295 £147.50 £135 £81
      40,000kg B(T)5 £392 £196 £135 £81
      44,000kg B(T)3 £295 £147.50 £135 £81
  C(T) 4,001-12,000kg 33,000kg C(T)1 £305 £152.50 £310 £186
      35,000kg C(T)5 £401 £200.50 £310 £186
    Over 12,000kg 36,000kg C(T)5 £401 £200.50 £310 £186
      38,000kg C(T)3 £370 £185 £310 £186
      40,000kg C(T)4 £392 £196 £310 £186
        44,000kg   C(T)3   £370   £185   £310   £186
  D(T) 4,001-12,000kg 33,000kg D(T)1 £365 £182.50 £450 £270
      36,000kg D(T)3 £401 £200.50 £450 £270
      38,000kg D(T)1 £365 £182.50 £450 £270
    Over 12,000kg 44,000kg D(T)4 £430 £215 £450 £270
Four B(T) 4,001-12,000kg 35,000kg B(T)1 £230 £115 £135 £81
    Over 12,000kg 36,000kg B(T)3 £295 £147.50 £135 £81
      38,000kg B(T)4 £319 £159.50 £135 £81
      40,000kg B(T)7 £444 £222 £135 £81
      44,000kg B(T)3 £295 £147.50 £135 £81
  C(T) 4,001-12,000kg 36,000kg C(T)1 £305 £152.50 £310 £186
      37,000kg C(T)2 £319 £159.50 £310 £186
    Over 12,000kg 38,000kg C(T)3 £370 £185 £310 £186
      40,000kg C(T)6 £444 £222 £310 £186
      44,000kg C(T)3 £370 £185 £310 £186
  D(T) 4,001-12,000kg 38,000kg D(T)1 £365 £182.50 £450 £270
      39,000kg D(T)5 £444 £222 £450 £270
    Over 12,000kg 38,000kg D(T)4 £430 £215 £450 £270
      40,000kg D(T)5 £444 £222 £450 £270
      44,000kg D(T)4 £430 £215 £450 £270
    E(T)   4,001-12,000kg   44,000kg   E(T)1   £535   £267.50   £830   £498
    Over 12,000kg 44,000kg E(T)2 £600 £300 £830 £498

VED and Levy amounts payable for rigid vehicles with trailers (vehicles WITHOUT Road Friendly Suspension)

 
HGV axles Levy band Trailer weight category Total weight of HGV and trailer, not over VED band (letter) and rate (number) VED rates Levy rates
      12 months 6 months 12 months 6 months
Two B(T) 4,001-12,000kg 27,000kg B(T)1 £230            £115 £135             £81
    Over 12,000kg 31,000kg B(T)3 £295         £147.50 £135             £81
      33,000kg B(T)6 £401         £200.50 £135             £81
      36,000kg B(T)10 £609         £304.50 £135           £81
      38,000kg B(T)7 £444            £222 £135             £81
      40,000kg B(T)9 £604            £302 £135             £81
  D(T) 4,001-12,000kg 30,000kg D(T)1 £365         £182.50 £450            £270
    Over 12,000kg 33,000kg D(T)4 £430            £215 £450            £270
      36,000kg D(T)8 £609         £304.50 £450            £270
      38,000kg D(T)5 £444            £222 £450            £270
      40,000kg D(T)7 £604            £302 £450            £270
Three B(T) 4,001-12,000kg 29,000kg B(T)1 £230            £115 £135             £81
      31,000kg B(T)2 £289         £144.50 £135             £81
      33,000kg B(T)6 £401         £200.50 £135             £81
    Over 12,000kg 31,000kg B(T)3 £295         £147.50 £135             £81
      33,000kg B(T)6 £401         £200.50 £135             £81
      36,000kg B(T)10 £609         £304.50 £135             £81
      38,000kg B(T)5 £392            £196 £135             £81
      40,000kg B(T)8 £542            £271 £135             £81
  C(T) 4,001-12,000kg 31,000kg C(T)1 £305         £152.50 £310            £186
      33,000kg C(T)5 £401         £200.50 £310            £186
      35,000kg C(T)9 £609         £304.50 £310            £186
    Over 12,000kg 36,000kg C(T)9 £609         £304.50 £310            £186
      38,000kg C(T)4 £392            £196 £310            £186
      40,000kg C(T)7 £542            £271 £310            £186
  D(T) 4,001-12,000kg 31,000kg D(T)1 £365         £182.50 £450            £270
      33,000kg D(T)3 £401         £200.50 £450            £270
      36,000kg D(T)8 £609         £304.50 £450            £270
      38,000kg D(T)2 £392            £196 £450            £270
    Over 12,000kg 36,000kg D(T)8 £609         £304.50 £450            £270
      38,000kg D(T)4 £430            £215 £450            £270
      40,000kg D(T)6 £542            £271 £450            £270
Four B(T) 4,001-12,000kg 35,000kg B(T)1 £230            £115 £135             £81
    Over 12,000kg 36,000kg B(T)3 £295         £147.50 £135             £81
      38,000kg B(T)7 £444            £222 £135             £81
      40,000kg B(T)9 £604            £302 £135             £81
  C(T) 4,001-12,000kg 36,000kg C(T)1 £305         £152.50 £310            £186
      37,000kg C(T)6 £444            £222 £310            £186
    Over 12,000kg 36,000kg C(T)3 £370            £185 £310            £186
      38,000kg C(T)6 £444            £222 £310            £186
      40,000kg C(T)8 £604            £302 £310            £186

VED and Levy amounts payable for rigid vehicles with trailers (vehicles WITHOUT Road Friendly Suspension)

  D(T) 4,001-12,000kg 36,000kg D(T)1 £365 £182.50 £450 £270
38,000kg D(T)5 £444 £222 £450 £270
39,000kg D(T)7 £604 £302 £450 £270
Over 12,000kg 38,000kg D(T)5 £444 £222 £450 £270
40,000kg D(T)7 £604 £302 £450 £270
E(T) 4,001-12,000kg 38,000kg E(T)1 £535 £267.50 £830 £498
40,000kg E(T)3 £604 £302 £830 £498
Over 12,000kg       40,000kg E(T)3 £604 £302 £830 £498

HGV VED Look-up tables

The band and rate payable can be calculated by using the following look-up tables. Please note that in all the below tables the letter indicates the tax and levy band the vehicle is in, and the number indicates the rate that is payable as part of that band - for example B2 would refer to tax and levy band B, and rate 2 as determined by the weight and axle configuration of the vehicle. For vehicles with trailers, the rate paid depends on whether the vehicle has Road Friendly Suspension. There are separate tables for with and without RFS.

Rigid goods vehicle - WITHOUT trailer
 Revenue Weight of Vehicle, kg

 2 axles  3 axles  4 or more axles
 More than  Not more than
12,000 14,000 B1 B1 B1
14,000 15,000 B2 B1 B1
15,000 17,000 D1 B1 B1
17,000 19,000 D1 B1 B1
19,000 21,000 D1 B3 B1
21,000 23,000 - C1 B1
23,000 25,000 - D1 C1
25,000 27,000 - D1 D1
27,000 28,000 - - E1
Rigid vehicles - WITH trailer
  Weight of rigid (not trailer), kg         Two- axled rigid         Three- axled rigid         Four- axled rigid
    More than   Not more than
12,000 15,000 B(T) B(T) B(T)
15,000 21,000 D(T) B(T) B(T)
21,000 23,000 D(T) C(T) B(T)
23,000 25,000 D(T) D(T) C(T)
25,000 27,000 D(T) D(T) D(T)
27,000 44,000 D(T) D(T) E(T)
Articulated Vehicles - Tractive unit with 3 or more axles
  Revenue Weight of Vehicle, kg     1 or more semi- trailer axles     2 or more semi trailer axles     3 or more semi- trailer axles
    More than   Not more than
12,000 25,000 A1 A1 A1
25,000 26,000 A3 A1 A1
26,000 28,000 A4 A1 A1
28,000 29,000 C1 A1 A1
29,000 31,000 C3 A1 A1
31,000 33,000 E1 C1 A1
33,000 34,000 E2 D1 A1
34,000 36,000 E2 D1 C1
36,000 38,000 F E1 D1
38,000 44,000 G G E1
Articulated Vehicles - Tractive unit with 2 Axles
  Revenue Weight of Vehicle, kg     1 or more semi- trailer axles     2 or more semi trailer axles     3 or more semi- trailer axles
    More than   Not more than
12,000 22,000 A1 A1 A1
22,000 23,000 A2 A1 A1
23,000 25,000 A5 A1 A1
25,000 26,000 C2 A3 A1
26,000 28,000 C2 A4 A1
28,000 31,000 D1 D1 A1
31,000 33,000 E1 E1 C1
33,000 34,000 E1 E2 C1
34,000 38,000 - F E1
38,000 44,000 - G G
  VAT
    April 2012-13   April 2013-14
  Standard rate   20%   20%
  Reduced rate   5%   5%
  Zero rate   0%   0%
  Exempt   n/a   n/a
  VAT registration and deregistration thresholds
    From April 2012   From April 2013
  VAT registration thresholds   £77,000   £79,000
  VAT deregistration threshold   £75,000   £77,000

VAT fuel scale charges27

 Businesses must use these new VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2013.

 

 

CO2 band

 

VAT fuel scale charge, 12 month period, £

 

VAT on 12 month charge, £

 

VAT exclusive 12 month charge, £

 120 or less

 

125

 

130

 

135

 

140

 

145

 

150

 

155

 

160

 

165

 

170

 

175

 

180

 

185

 

190

 

195

 

200

 

205

 

210

 

215

 

220

 

225 or more

675.00

 

1,010.00

 

1,080.00

 

1,145.00

 

1,215.00

 

1,280.00

 

1,350.00

 

1,415.00

 

1,485.00

 

1,550.00

 

1,620.00

 

1,685.00

 

1,755.00

 

1,820.00

 

1,890.00

 

1,955.00

 

2,025.00

 

2,090.00

 

2,160.00

 

2,225.00

 

2,295.00

 

2,360.00

112.50

 

168.33

 

180.00

 

190.83

 

202.50

 

213.33

 

225.00

 

235.83

 

247.50

 

258.33

 

270.00

 

280.83

 

292.50

 

303.33

 

315.00

 

325.83

 

337.50

 

348.33

 

360.00

 

370.83

 

382.50

 

393.33

562.50

 

841.67

 

900.00

 

954.17

 

1,012.50

 

1,066.67

 

1,125.00

 

1,179.17

 

1,237.50

 

1,291.67

 

1,350.00

 

1,404.17

 

1,462.50

 

1,516.67

 

1,575.00

 

1,629.17

 

1,687.50

 

1,741.67

 

1,800.00

 

1,854.17

 

1,912.50

 

1,966.67


27 Where the CO2 emission figure is not a multiple of five, the figure is rounded down to the next multiple of five to determine the level of the charge. For a bi-fuel vehicle which has two CO2 emissions figures, the lower of the two figures should be used. For cars which are too old to have a CO2 emissions figure, you should identify the CO2 band based on engine size, as follows:

• If its cylinder capacity is 1,400cc or less, use CO2 band 140;

• If its cylinder capacity exceeds 1,400cc but does not exceed 2,000cc, use CO2 band 175;

• If its cylinder capacity exceeds 2,000cc, use CO2 band 225 or above.


Value Added Tax (VAT) – Fuel scale charges

Businesses must use these new VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2013


CO2 band

VAT fuel scale charge, 3 month

period, £


VAT on 3 month charge, £


VAT exclusive 3 month charge, £

120 or less


125


130


135


140


145


150


155


160


165


170


175


180


185


190


195


200


205


210


215


220


225 or more

168.00


253.00


269.00


286.00


303.00


320.00


337.00


354.00


371.00


388.00


404.00


421.00


438.00


455.00


472.00


489.00


506.00


523.00


539.00


556.00


573.00


590.00

28.00


42.17


44.83


47.67


50.50


53.33


56.17


59.00


61.83


64.67


67.33


70.17


73.00


75.83


78.67


81.50


84.33


87.17


89.83


92.67


95.50


98.33

140.00


210.83


224.17


238.33


252.50


266.67


280.83


295.00


309.17


323.33


336.67


350.83


365.00


379.17


393.33


407.50


421.67


435.83


449.17


463.33


477.50


491.67

Value Added Tax (VAT) – Fuel scale charges

Businesses must use these new VAT fuel scale charges from the start of their next prescribed accounting period beginning on or after 1 May 2013


CO2 band

VAT fuel scale charge, 1 month

period, £


VAT on 1 month charge, £


VAT exclusive 1 month charge, £

120 or less


125


130


135


140


145


150


155


160


165


170


175


180


185


190


195


200


205


210


215


220


225 or more

56.00


84.00


89.00


95.00


101.00


106.00


112.00


118.00


123.00


129.00


134.00


140.00


146.00


151.00


157.00


163.00


168.00


174.00


179.00


185.00


191.00


196.00

9.33


14.00


14.83


15.83


16.83


17.67


18.67


19.67


20.50


21.50


22.33


23.33


24.33


25.17


26.17


27.17


28.00


29.00


29.83


30.83


31.83


32.67

46.67


70.00


74.17


79.17


84.17


88.33


93.33


98.33


102.50


107.50


111.67


116.67


121.67


125.83


130.83


135.83


140.00


145.00


149.17


154.17


159.17


163.33