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Tax

Environmental Taxes

QuestionAnswer
climate change levy introduced in 2001 to incentivise companies into lower carbon emission practices
rates of climate change levy main rates and carbon price support rates
rates for climate change levy a. Electricity = £0.00755 / kWh b. Natural Gas = £0.00672 / kWh c. LPG = £0.02175 / kg d. Other = £0.0528 / kg
landfill tax rates active waste = £102.10 / tonne inactive waste (clay, soil, concrete) = £3.25 / tonne
capital allowances governments version of depreciation - depreciation can be manipulated by businesses so add back and take off capital allowances
enhanced capital allowances a. cars with low CO2 emissions b. energy saving equipment c. water saving equipment d. zero emission goods vehicles
can cars be claimed between AIA not normally
Created by: amyperston
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