Article Index
Budget 2007
Personal Allowances
Taxation of Dividends
Personal Income Tax Reliefs
Benefits in Kind
Advisory 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
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 28 of 31

Budget 2007

Climate Change Levy¹

Paid by commercial users, collected by utility companies

	From 1 April 2007	Pre 1 April 2007
Electricity	0.441p per kwh	0.43p per kwh
Gas	0.154p per kwh	0.15p per kwh
LPG or similar	0.985p per kilogram	0.96p per kilogram
Other taxable commodities (eg coal)	1.201p per kilogram	1.17p per kilogram

¹ Discounts, exemptions and reliefs available.

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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Budget 2007

Climate Change Levy1

Climate Change Levy¹