24th March 2010 BUDGET PROPOSALS
AND CHANGES FOR 2010/2011 previously announced
(Subject to details in the Finance Bill)
Ellis Atkins have taken all due care in the presentation of these notes. No responsibility for loss occasioned to any person or company acting or refraining from action as a result of any material in these notes can be accepted by Ellis Atkins, its partners or staff. Please contact us or your own professional advisor for advice specific to your circumstances.

11.1 Increases:

Air Passenger Duty was replaced in November 2009 by a new method of taxation structured around four distance bands A - D, set at 2,000 mile intervals from London. The duty rates range from £12 for short range economy class flights up to £170 for non-economy long haul flights.

Vehicle Excise Duty - £15 for cars and vans with engine sizes over 1549cc registered pre-March 2001.

Vehicles registered after March 2001 are banded A – M and suffer duty ranging from £nil to £435 in 2010/2011 (£405 in 2009/2010) dependent upon CO2 emissions and fuel type.

From 2010/2011 brand new cars will be charged higher first year rates ranging from £nil to £950, depending on the CO2 emissions.