22nd April 2009 BUDGET PROPOSALS
AND CHANGES FOR 2009/2010 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 Reductions:

Children’s car seat bases – VAT reduced to 5%.

11.2 Increases:

Air Passenger Duty is unchanged until 1st November 2009, when it will be replaced by a new method of taxation structured around four distance bands A - D, set at 2,000 mile intervals from London. The duty rates will range from £11 for short range economy class flights up to £110 for non-economy long haul flights. The duty rates will increase again from 1st November 2010 and range from £12 to £170.

Vehicle Excise Duty - £5 for vehicles registered pre-March 2001. Vehicles registered after March 2001 are banded A – M and suffer duty ranging from £nil to £405 in 2009/2010 (£400 in 2008/2009) dependant upon CO2 emissions and fuel type. Most bands increase by £5.

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