Landfill tax

Legislation will be introduced to increase the standard rate of landfill tax by £8 per tonne to £48 per tonne. The new rate will have effect for any standard rated disposal of waste made, or treated as made, on or after 1 April 2010.

The Business Payment Support Service

The Business Payment Support Service was launched following the Pre-Budget Report in November 2008. It is designed to assist businesses which whilst viable are currently having difficulties paying tax liabilities due to economic conditions. The aim is to allow businesses to spread payments over a period of time to suit individual business circumstances. This service will continue and in making an agreement with HMRC, consideration will now be factored in where a loss is anticipated for the current period.