, , . , , .
30 %. , , 20 %. , , , ( ), , .
- (Value Added Tax)
, , .
( , ..), .
, 55 . .., . (, , , 26 . ..).
. :
- (standard rate) 17,5%.
- (reduced rate) 5% , .
- (zero rate) , , , , , , , , . , , .
(exempt supplies), , , , , , ( , , ). , .
. . ( ) , - . , , , - .
|
|
, , .
, , . , , .
, .
, , .
. 2% 5% .
, , 5% 15% .
(Excise Duties)
.
, (.. 1 ):
( , .) | 0,5468 |
( ) | 0,5182 |
0,4582 | |
, | 0,0313 |
0,4882 | |
0,2734 | |
, | 0,0900 |
, , , . , .
, , , , , . , .
46-49% ( 75-80%).
: (96,88 ..) , (22%). 68% ( 83%). .
, , , . :
(.. 1 ) | |
19,56 | |
22 % | 19,56 |
(.. 100 ) | |
4.0 5,5 % | 67,25 |
5,5-15% | 158,69 |
15-22 % | 211,58 |
5,5-8,5% | 166,70 |
8,5-15% | 220,54 |
( ) 1,2-7,5% | 25,61 |
( ) 7,5-8,5% | 38,43 |
1,2-5,5% | 25,61 |
5,5-8,5% | 166,70 |
11,89 1% |
, 14,6% ( 29,5%), 35,5% (50,4%), 45,7% (60,6%)
|
|
, -, , , .
- , , - (Betting, Gaming and Lottery duties). . 2001 15 % , 6,75 %.
- 2001 , (Air Passenger duty). , 5 .., 10 .. . 20 40 .. - .
- (Insurance Premium tax) 5% , 17,5% , .
- (Landfill tax) 13 .. , 2 .. .
- (Aggregate levy) 2002 . 1,60 .. , .
- (Climate Change levy) 2001 . 0,43 /. , 0,15 /. , 0,96 /. 1,17 .
- (Vehicle Excise duty) 2001. .
, 2001 . 70-155 .. , ; 80-160 .. , ; , 60-150 ..
, 2001 . . 160 .., 105 .. 1,549 3.
165 .. 1,850 3 (160 .. , ). .
(Customs Duties)
, - . . , .
|
|
(Stamp Duty)
, ( ), .
( , ). :
(..) | |
60,000 | |
60,001-250,000 | 1% |
250,001-500,000 | 3% |
500,000 | 4% |
, 0,5% , . , , 5 ..
, , 30 , , - 30 . .
, , (, , ), (stamp duty reserve tax) 0,5% , , .
(National Insurance Contribution)
, , . , .
. 89 . ., 11,8% .
(Capital Gains Tax)
( ), - - , , (7.500 .. 3.750 ).
1990 . . , , , , , , , , . ( : 10 %, 20 % 40 %).
(Inheritance Tax)
, . , ( 2001-02 . 242.000 ..), 40 %.
, , , .
|
|
(Local Government Finance Act 1987) () : (non-domestic rate usiness rate); (council tax); ; , . , 75 %, .
(National Non Domestic Rates)
1990 ., . 1995 . , .
( ), , . , , , , .
, , , , , , ..
(poundage), 3,3% . , (Valuation Office Agency).
(Council Tax)
1993 . , , . , ( 8 ). , . , "" 40.000 .. 771.58 .., 8- "" 320.000 .. 2.314,74 ..
, ( 18 ) . , 25%, , , , 50%.
. , , , - .
, . 10 . .