Article Index
Budget 2006
Personnal Allowances
Taxation of Dividends
Personal Reliefs
Benefits in Kind
Advisroy Fuel Rates for Company Cars
Tax Free Approved Mileage Rates
Enterprise Investment Scheme
Venture Capital Trusts (VCT)
Approved Employee Share Schemes
Individual Savings Accounts (ISA)
Child Trust Fund
Registered Pension Schemes
Personal Pension Plans (PPP) And Retirement Annuity Plans (RAP)
Capital gains tax
Inheritance Tax
Corporation Tax (Corporate Tax)
Corporate Capital Gains
Corporate Venturing Scheme
Construction Industry Scheme
Capital Allowances and Reliefs
Value Added Tax
National Insurance Contributions (NIC)
Tax Credits
Gifts To Charities
Landfill Tax
Insurance Premium Tax
Aggregates Levy
Climate Change Levy
Stamp Duty
Dates For Payment Of Tax
Key Filing Dates

Page 29 of 32

Budget 2006

Climate Change Levy*†

Paid by commercial users, collected by utility companies

Electricity	0.43p per kwh
Gas	0.15p per kwh
LPG or similar	0.96p per kilogram
Other taxable commodities (eg coal)	1.17p per kilogram

* Discounts, exemptions and reliefs available
† Increased rates applicable from 1 April 2007

The figures shown here are subject to ammendment as the Finance Bill passes through Parliament.

This information has been prepared only as a topical guide to tax and personal financial matters. No responsibility can be accepted by us for loss occasioned to any person acting or refraining from acting as a result of any material contained in this publication.

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