HMRC is to consult on possible changes to the rules setting out the types of vehicles eligible to use rebated (red) diesel for snow clearance and gritting work.
The Excise Duties (Road Fuel Gas) (Reliefs) (No. 2) Regulations, SI 2011/3064, correct an error in the Excise Duties (Road Fuel Gas) (Reliefs) Regulations, SI 2011/2905.
HMRC accepts that "extra care accommodation" meeting the standard conditions is "designed as a dwelling" – so that its construction and first sale or long lease will be zero rated – regardless of the use class applied for planning purposes.
A concession allowing the zero rating of the supply of a motor vehicle to a disabled wheelchair user, where the vehicle is adapted shortly after the supply is made, has been withdrawn.
HMRC’s VAT Information Sheet 13/11, concerning electronically supplied services, is a reminder that the standard VAT rate in Ireland increased from 21% to 23% with effect from 1 January 2012.
Richard Wild reviews the top five VAT developments in 2011
Alan Powell reviews the top five tax developments in 2011 affecting excise duties
Mark Schofield and Jayne Harrold review the top five tax developments in 2011 affecting environmental taxes