section 45S,expenditure on plant or machinery in other cases,
section 45S,expenditure on plant or machinery in other cases,
Expenditure qualifying under section 45S (expenditure on plant or machinery in other cases) which is not special rate expenditure,100%,
Expenditure qualifying under section 45S (expenditure on plant or machinery in other cases) which is special rate expenditure,50%,
CMP-derived drawdown pension,section 279 (1F) ”,
CMP periodic income,section 279 (1G),

adjusted post-merger amount,section 64 (1) to (3),
alcohol production amount,section 57 (1) (a),
connected premises,section 69 (4),
current year,section 54 (1),
duty discount,section 59 (1),
estimated alcohol production amount,section 57 (1) (b),
group premises,section 69 (3),
merger transition year,section 61 (4),
non-group premises,section 69 (6),
post-merger production group,section 61 (3),
post-merger production group premises,section 61 (2),
previous year,section 54 (4) (b),
producer (in Chapter 3 ),section 69 (7) (a),
production group,section 69 (5),
production premises,section 69 (2),
production year,section 54 (4) (a),
small producer,section 69 (7) (b),
small producer alcoholic products,section 55,
small production limit,section 56 (4),
small production premises,section 56 (for general purposes); section 62 (in relation to a post-merger production group),
SP1 and SP2,section 61 (1),
Year 1, Year 2 and Year 3,section 61 (3),

alcohol wholesaling provisions,section 98 (11),
approved wholesaler,section 100 (7),
authorised retail sale,section 98 (5),
controlled activity,section 98 (8),
enactment,section 98 (10),
group (in relation to bodies corporate),section 106 (1),
group sale,section 98 (6),
incidental sale,section 98 (4),
Isle of Man person and Isle of Man approved wholesaler,section 103 (2) (a) and (b),
relevant alcoholic products (for the purposes of sections 103 and 104 (4) ),section 103 (2) (c),
sale of controlled alcoholic products,section 98 (2),
UK person,section 98 (9),
wholesale,section 98 (3),

alcohol,section 45 (5),
alcoholic products,section 44 (1) and (2),
alcoholic strength,section 45 (1),
beer,Schedule 6 , paragraph 3,
cider,Schedule 6 , paragraph 5,
denatured alcohol,section 90,
excise duty point,section 49,
other fermented product,Schedule 6 , paragraph 12,
qualifying draught product,section 51 (1),
spirits,Schedule 6 , paragraph 1,
wine,Schedule 6 , paragraph 11,

accounting period (generally),section 280 (3),
accounting period (of a generating undertaking that is a group),section 288 (1),
allowable costs,section 284 (1),
arm's length provision,section 283 (9),
Balancing and Settlement Code,section 312,
baseline fuel cost,section 285 (3),
company,section 280 (1),
company tax return,section 284 (3),
distribution system,section 312,
electricity generator levy,section 279 (2),
exceptional generation fuel costs,section 285 (1),
feed-in tariff export payments,section 312,
generating undertaking,section 280 (1),
generation fuel costs,section 285 (2),
generation receipts,section 283 (2),
grid connected electricity generation,section 282 (3),
group,section 287 (1),
HMRC,section 281 (3),
joint venture undertaking,section 293 (2),
lead member (of a group),section 288 (2),
principal member (of a group),section 287 (2),
qualifying electricity purchase costs,section 284 (6),
qualifying joint venture,section 292 (1),
 qualifying new generating plant,section 311A,
qualifying partnership,section 291 (1),
qualifying period,section 280 (2),
reference period (in relation to the determination of baseline fuel cost),section 285 (4),
relevant generating station,section 280 (1),
relevant place,section 280 (1),
relevant subsidiary (in sections 290 , 296 and 297 ),section 290 (6),
SEM Memorandum,section 312,
settlement code,section 312,
significant equity holder,section 286 (7),
significant minority shareholder (that is a person),section 290 (5) (a),
significant minority shareholder (that is a group of companies),section 290 (5) (b),
standard conditions of electricity supply licences,section 312,
subject to a contract for difference, an investment contract, a revenue collection contract or feed-in tariff export payments (in relation to a generating station),section 280 (1),
subsidiary member (of a group),section 287 (3),
third party (in relation to a generating undertaking),section 286 (7),
Trading and Settlement Code,section 312,
transmission system,section 312,
1 Cigarettes, An amount equal to the higher of—     16.5% of the retail price plus £294.72 per thousand cigarettes, or      £393.45 per thousand cigarettes.     ,
2 Cigars,£367.61 per kilogram,
3 Hand-rolling tobacco,£351.03 per kilogram,
4 Other smoking tobacco and chewing tobacco,£161.62 per kilogram,
5 Tobacco for heating,£302.93 per kilogram,
Afghanistan,Cuba,Kyrgyzstan,Senegal,
Angola,Curacao,Lebanon,Seychelles,
Anguilla,Djibouti,Liberia,Sierra Leone,
Antigua and Barbuda,Dominica,Macau,Sint Eustatius,
Armenia,Dominican Republic,Malawi,Sint Maarten,
Aruba,Egypt,Maldives,Somalia,
Azerbaijan,El Salvador,Mali,South Korea,
Bahrain,Equatorial Guinea,Martinique,South Sudan,
Bangladesh,Eritrea,Mauritania,Sri Lanka,
Barbados,Ethiopia,Mayotte,St Helena, Ascension and Tristan da Cunha,
Belize,French Guiana,Mongolia,St Kitts and Nevis,
Benin,Gabon,Montserrat,Sudan,
Bermuda,Georgia,Namibia,Suriname,
Bhutan,Ghana,Nepal,Syria,
Bonaire,Grenada,Nicaragua,Tajikistan,
Botswana,Guadeloupe,Niger,Tanzania,
Brazil,Guatemala,Nigeria,The Bahamas,
British Virgin Islands,Guinea,North Korea,The Gambia,
Burkina Faso,Guinea-Bissau,Oman,Togo,
Burundi,Guyana,Pakistan,Trinidad and Tobago,
Cameroon,Haiti,Panama,Turkmenistan,
Canada,Honduras,Qatar,Turks and Caicos Islands,
Cape Verde,India,Russian Federation, east of the Ural Mountains,Uganda,
Cayman Islands,Iran,Rwanda,United Arab Emirates,
Central African Republic,Iraq,Saba,United States (including Puerto Rico and U.S. Virgin Islands),
Chad,Israel,Saint Barthélemy,Uzbekistan,
China,Ivory Coast,Saint Lucia,Venezuela,
Colombia,Jamaica,Saint Martin,Yemen,
Comoros,Jordan,Saint Pierre and Miquelon,Zambia,
Congo,Kazakhstan,Saint Vincent and the Grenadines,Zimbabwe,
Congo (Democratic Republic),Kenya,Sao Tome and Principe,,
Costa Rica,Kuwait,Saudi Arabia,,




100,110,10,20,
110,120,25,35,
120,130,140,150,
130,140,170,180,
140,150,190,200,
150,165,230,240,
165,175,280,290,
175,185,310,320,
185,200,355,365,
200,225,385,395,
225,255,665,675,
255,—,685,695,




0,50,0,10,
50,75,20,30,
75,90,120,130,
90,100,155,165,
100,110,175,185,
110,130,200,210,
130,150,245,255,
150,170,635,645,
170,190,1030,1040,
190,225,1555,1565,
225,255,2210,2220,
255,—,2595,2605,




0,50,30,
50,75,130,
75,90,165,
90,100,185,
100,110,210,
110,130,255,
130,150,645,
150,170,1040,
170,190,1565,
190,225,2220,
225,255,2605,
255,—,2605,

Electricity,£0.00775 per kilowatt hour,
Gas supplied by a gas utility or any gas supplied in a gaseous state that is of a kind supplied by a gas utility,£0.00775 per kilowatt hour,
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state,£0.02175 per kilogram,
Any other taxable commodity,£0.06064 per kilogram,
A taxi driver’s licence (including a temporary licence) under section 13 of CG(S)A 1982,Driving a taxi (Scotland),A licensing authority (within the meaning of CG(S)A 1982),1,
A private hire car driver’s licence (including a temporary licence) under section 13 of CG(S)A 1982,Driving a private hire car (Scotland),A licensing authority (within the meaning of CG(S)A 1982),1,
A licence under section 23 of TA(NI) 2008,Driving a taxi (Northern Ireland),The Department for Infrastructure in Northern Ireland,1,
A licence (including a temporary licence) under Part 1 of CG(S)A 1982 for the activity specified in article 2(2) of LBOO 2009,Use of premises as booking office for taxis or private hire cars (Scotland),A licensing authority (within the meaning of CG(S)A 1982),2,
A metal dealer’s licence (including a temporary licence) under section 28 of CG(S)A 1982,Carrying on business as a metal dealer (Scotland),A licensing authority (within the meaning of CG(S)A 1982),3,
An itinerant metal dealer’s licence (including a temporary licence) under section 32 of CG(S)A 1982,Carrying on business as an itinerant metal dealer (Scotland),A licensing authority (within the meaning of CG(S)A 1982),4,
ALDA 1979,Alcoholic Liquor Duties Act 1979,
CAA 2001,Capital Allowances Act 2001,
CEMA 1979,Customs and Excise Management Act 1979,
CTA 2009,Corporation Tax Act 2009,
CTA 2010,Corporation Tax Act 2010,
FA followed by a year,Finance Act of that year,
F(No.2)A followed by a year,Finance (No.2) Act of that year,
HODA 1979,Hydrocarbon Oil Duties Act 1979,
ICTA,Income and Corporation Taxes Act 1988,
ITA 2007,Income Tax Act 2007,
ITEPA 2003,Income Tax (Earnings and Pensions) Act 2003,
ITTOIA 2005,Income Tax (Trading and Other Income) Act 2005,
TCGA 1992,Taxation of Chargeable Gains Act 1992,
TCTA 2018,Taxation (Cross-border Trade) Act 2018,
TIOPA 2010,Taxation (International and Other Provisions) Act 2010,
TMA 1970,Taxes Management Act 1970,
TPDA 1979,Tobacco Products Duty Act 1979,
VATA 1994,Value Added Tax Act 1994,
VERA 1994,Vehicle Excise and Registration Act 1994,

Less than 3.5%,£9.96,
At least 3.5% but less than 8.5%,See Table 2,
At least 8.5% but not exceeding 22%,£30.62,
Exceeding 22%,£33.99,

Still cider Sparkling cider of an alcoholic strength not exceeding 5.5%,£10.39,
Beer,£22.58,
Spirits, wine and other fermented products Sparkling cider of an alcoholic strength exceeding 5.5%,£26.61,

Alcoholic products of an alcoholic strength of less than 3.5%,£8.58,
Still cider of an alcoholic strength of at least 3.5% Sparkling cider of an alcoholic strength of at least 3.5% but not exceeding 5.5%,£8.95,
Beer, spirits, wine and other fermented products of an alcoholic strength of at least 3.5% (but less than 8.5%) Sparkling cider of an alcoholic strength exceeding 5.5%,£19.45,
Alcoholic products, other than spirits, of an alcoholic strength of less than 3.5%,
Discount band,Start threshold (hectolitres),End threshold (hectolitres),Marginal discount (£),Cumulative discount (£),
1,0,5,9.96,-,
2,5,50,2.53,49.80,
3,50,100,1.52,163.74,
4,100,200,0.51,239.71,
5,200,600,-,290.35,
6,600,1000,-,290.35,
7,1000,4500,-0.08,290.35,
Spirits of an alcoholic strength of less than 3.5%,
Discount band,Start threshold (hectolitres),End threshold (hectolitres),Marginal discount (£),Cumulative discount (£),
1,0,5,6.58,-,
2,5,50,2.53,32.92,
3,50,100,1.52,146.86,
4,100,200,0.51,222.82,
5,200,600,-,273.47,
6,600,1000,-,273.47,
7,1000,4500,-0.08,273.47,
Still cider of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength of at least 3.5% but not exceeding 5.5%,
Discount band,Start threshold (hectolitres),End threshold (hectolitres),Marginal discount (£),Cumulative discount (£),
1,0,5,10.39,-,
2,5,50,2.64,51.95,
3,50,100,1.59,170.87,
4,100,200,0.53,250.15,
5,200,600,-,303,
6,600,1000,-,303,
7,1000,4500,-0.09,303,
Beer of an alcoholic strength of at least 3.5%,
Discount band,Start threshold (hectolitres),End threshold (hectolitres),Marginal discount (£),Cumulative discount (£),
1,0,5,20.67,-,
2,5,112.5,11.48,103.34,
3,112.5,225,10.33,1,337.72,
4,225,450,5.74,2,500.33,
5,450,900,3.44,3,792.12,
6,900,1350,-,5,342.27,
7,1350,4500,-1.70,5,342.27,
Wine and other fermented products of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength exceeding 5.5%,
Discount band,Start threshold (hectolitres),End threshold (hectolitres),Marginal discount (£),Cumulative discount (£),
1,0,5,26.61,-,
2,5,50,2.71,133.05,
3,50,100,2.71,254.84,
4,100,200,1.35,390.16,
5,200,600,-,525.48,
6,600,1000,-,525.48,
7,1000,4500,-0.15,525.48,
Spirits of an alcoholic strength of at least 3.5%,
Discount band,Start threshold (hectolitres),End threshold (hectolitres),Marginal discount (£),Cumulative discount (£),
1,0,5,21.65,-,
2,5,50,2.71,108.26,
3,50,100,2.71,230.04,
4,100,200,1.35,365.36,
5,200,600,-,500.68,
6,600,1000,-,500.68,
7,1000,4500,-0.14,500.68,
Alcoholic products, other than spirits, of an alcoholic strength of less than 3.5%,
Discount band,Start threshold (hectolitres),End threshold (hectolitres),Marginal discount (£),Cumulative discount (£),
1,0,5,8.58,-,
2,5,50,2.18,42.90,
3,50,100,1.31,141.06,
4,100,200,0.44,206.50,
5,200,600,-,250.12,
6,600,1000,-,250.12,
7,1000,4500,-0.07,250.12,
Spirits of an alcoholic strength of less than 3.5%,
Discount band,Start threshold (hectolitres),End threshold (hectolitres),Marginal discount (£),Cumulative discount (£),
1,0,5,5.67,-,
2,5,50,2.18,28.36,
3,50,100,1.31,126.51,
4,100,200,0.44,191.95,
5,200,600,-,235.58,
6,600,1000,-,235.58,
7,1000,4500,-0.07,235.58,
Still cider of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength of at least 3.5% but not exceeding 5.5%,
Discount band,Start threshold (hectolitres),End threshold (hectolitres),Marginal discount (£),Cumulative discount (£),
1,0,5,8.95,-,
2,5,50,2.28,44.75,
3,50,100,1.37,147.19,
4,100,200,0.46,215.48,
5,200,600,-,261.01,
6,600,1000,-,261.01,
7,1000,4500,-0.07,261.01,
Beer of an alcoholic strength of at least 3.5%,
Discount band,Start threshold (hectolitres),End threshold (hectolitres),Marginal discount (£),Cumulative discount (£),
1,0,5,17.80,-,
2,5,112.5,9.89,89.02,
3,112.5,225,8.90,1,152.29,
4,225,450,4.95,2,153.74,
5,450,900,2.97,3,266.46,
6,900,1350,-,4,601.73,
7,1350,4500,-1.46,4,601.73,
Wine and other fermented products of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength exceeding 5.5%,
Discount band,Start threshold (hectolitres),End threshold (hectolitres),Marginal discount (£),Cumulative discount (£),
1,0,5,19.45,-,
2,5,50,1.98,97.25,
3,50,100,1.98,186.27,
4,100,200,0.99,285.18,
5,200,600,-,384.09,
6,600,1000,-,384.09,
7,1000,4500,-0.11,384.09,
Spirits of an alcoholic strength of at least 3.5%,
Discount band,Start threshold (hectolitres),End threshold (hectolitres),Marginal discount (£),Cumulative discount (£),
1,0,5,15.83,-,
2,5,50,1.98,79.13,
3,50,100,1.98,168.15,
4,100,200,0.99,267.05,
5,200,600,-,365.96,
6,600,1000,-,365.96,
7,1000,4500,-0.10,365.96,
Alcohol duty,Statement or declaration in connection with a claim for repayment of duty under section 75 of F(No. 2)A 2023.,
Alcohol duty,Obligations under section 91 of F(No. 2)A 2023 (licence to manufacture and deal wholesale in denatured alcohol).,
Alcohol duty,Obligation to be authorised and registered to obtain and use duty stamps under regulations under paragraph 4 of Schedule 12 to F(No. 2)A 2023 (duty stamps).,
Part 2 of F(No. 2)A 2023 (alcohol duty), section 53 (2),Unauthorised repackaging of qualifying draught products.,
Part 2 of F(No. 2)A 2023 (alcohol duty), section 78 (8),Spirits: authorised use for certain purposes.,
Part 2 of F(No. 2)A 2023 (alcohol duty), section 79 (2),Spirits: imported goods not for human consumption.,
Alcohol duty,Return under regulations under section 88 of F(No. 2)A 2023.,
Alcohol duty,Obligations under section 88 of F(No. 2)A 2023 (approval requirement: producers).,
18,Alcohol duty,Return under regulations under section 88 of F(No.2)A 2023,
11E,Alcohol duty,Amount payable under regulations under section 88 of F(No. 2)A 2023 (except an amount falling within item 17A, 23 or 24),The date determined by or under regulations under section 88 of F(No. 2)A 2023 as the date by which the amount must be paid,
Multinational top-up tax,Obligation of a filing member of a multinational group under Part 3 of Schedule 14 to FA 2023.,
Multinational top-up tax,Overseas return notification and information provided with it,
Multinational top-up tax,Self-assessment return and information provided with it,
Multinational top-up tax,Below-threshold notification and information provided with it,

2023,10%,
2024,9.8%,
2025,9.6%,
2026,9.4%,
2027,9.2%,
2028,9.0%,
2029,8.2%,
2030,7.4%,
2031,6.6%,
2032,5.8%,

2023,8%,
2024,7.8%,
2025,7.6%,
2026,7.4%,
2027,7.2%,
2028,7.0%,
2029,6.6%,
2030,6.2%,
2031,5.8%,
2032,5.4%,

acceptable accounting standards,section 250 (1),
acceptable overseas GAAP,section 250 (3),
accounting currency,section 144 (5),
accounting purposes,section 259,
additional top-up amount,sections 203 and 206,
adjusted profits,section 133,
authorised accounting standard,section 249 (3),
carrying value,section 259,
 CFC entity,section 179(4),
 CFS currency,section 254(1),
combined covered tax balance,section 132,
company,section 259,
connected,section 258,
consolidated group,section 126 (2),
controlled foreign company tax regime,section 179 (4),
controlling interest,section 242 (4),
 country-by-country report,section 251A,
 covered bond vehicle,section 272A(5),
covered tax balance (and positive covered tax balance and negative covered tax balance),section 174,
covered taxes,section 173,
current tax,section 259,
deferred tax,section 259,
deferred tax expense,section 259,
deferred tax asset,section 259,
deferred tax liability,section 259,
direct ownership interest,section 242 (1),
disqualified refundable imputation tax,section 253 (1),
 domestic entity purposes (in Part 4),section 273(1),
 domestic purposes (in Part 4),section 272(1),
domestic top-up tax,section 265,
DTT excluded entity (in Part 4 ),section 267,
eligible distribution tax system,section 189 (3),
eligible payroll costs,section 196,
eligible tangible asset amount,section 197,
entity,section 231,
excluded dividends,section 141 (2),
excluded entity,section 127,
excluded equity gain or loss,section 142 (2),
fair value,section 259,
filing member,paragraph 2 of Schedule 14,
flow-through entity,section 168 (2),
 general partner (in Schedule 14),paragraph 3(3) of Schedule 14,
 governmental entity,section 234 (1),
group (in Part 4 ),section 266 (9),
held for sale,section 259,
HMRC,section 259,
impairment,section 259,
indirect ownership interest,section 242 (3),
information return,paragraph 10 (2) of Schedule 14,
international accounting standards,section 259,
international financial reporting standards,section 259,
investment entity,section 236 (3),
investment fund,section 236 (1),
joint venture group,section 226 (1),
joint venture parent,section 226 (2),
joint venture subsidiary,section 226 (3),
 limited partnership (in Schedule 14),paragraph 3(3) of Schedule 14,
location (of an entity),section 239,
main entity (in relation to a permanent establishment),section 232,
material competitive distortions,section 249 (4) and (5),
merger,section 130 (5),
minority owned member,section 228 (1),
minority subgroup,section 228 (2),
mobile income,section 178 (3),
multinational group,section 126,
multinational top-up tax,section 121,
multi-parent group,section 229,
OECD tax model,section 259,
other comprehensive income,section 143 (3),
ownership interest,section 242 (1),
overseas REIT equivalent,section 259,
 partnership,section 259(1),
pension fund,section 235 (1),
 pension services entity,section 235 (2),
permanent establishment,section 232,
Pillar Two rules,section 255,
Pillar Two territory,section 241,
property, plant and equipment,section 143 (3),
protected cell company (and “part”, “cell” and “core”),section 233,
QDT credit,section 194 (3),
qualified refundable imputation tax,section 253 (2),
qualifying (in relation to a multinational group),section 129,
qualifying (in relation to a refundable tax credit),section 148,
qualifying authority,paragraph 10 (5) of Schedule 14,
qualifying current tax expense,section 174 (5),
qualifying de-merger,section 131 (2),
qualifying domestic top-up tax,section 256,
qualifying entity (in Part 4),section 266,
qualifying financial statements (in Part 4),section 266 (10),
qualifying member (in Chapter 9A of Part 3) ,,
qualifying reorganisation,section 212,
 qualifying tier one capital,section 155(3),
qualifying undertaxed profits tax,section 257,
refundable tax credit,section 148,
recapture amount,section 190 (4),
registered group,paragraph 6 (7) of Schedule 14,
responsible member,section 128,
 securitisation company,section 267(4),
special loss deferred tax asset,section 187 (3),
standard member,section 132 (3) (a) (but see also section 228 ),
stateless entity,section 239,
subject to Pillar Two IIR tax,section 128 (7),
substance based income exclusion,section 195,
tax currency,section 144 (5),
 tax equity partnership arrangement,section 176D(5),
tax expense,section 259,
tax expense amount,section 138 (2),
tax transparent (in relation to an entity),section 238,
taxable income,section 144 (5),
third currency,section 144 (5),
total deferred tax adjustment amount,section 182,
 transitional safe harbour election,section 255(6),
underlying profits,section 134,
underlying profits accounts,section 136,
UK GAAP,section 250 (2),
UK REIT,section 259,
ultimate parent,section 126,
uncertain tax position,section 259,
Domestic top-up tax,Obligation of a filing member to register under paragraph 6 of Schedule 14 to F(No.2)A 2023, as applied by paragraph 3 of Schedule 18 to F(No.2)A 2023,
Domestic top-up tax,Overseas return notification and information provided with it,
Domestic top-up tax,Self-assessment return and information provided with it,
Domestic top-up tax,Below-threshold notification and information provided with it,

A,£3.00,£7.50,£15.00,£90.00,£150.00,
B,£7.20,£18.00,£36.00,£216.00,£360.00,
C,£9.00,£28.80,£57.60,£345.60,£576.00,

A,£3.90,£9.75,£19.50,£117.00,£195.00,
B,£9.36,£23.40,£46.80,£280.80,£468.00,
C,£10.00,£37.45,£74.90,£449.40,£749.00,

More than 11,999kgs but not more than 31,000kgs,A,
More than 31,000kgs but not more than 38,000kgs,B,
More than 38,000kgs,C,



11,999,15,000,B(T),B(T),B(T),
15,000,21,000,D(T),B(T),B(T),
21,000,23,000,E(T),C(T),B(T),
23,000,25,000,E(T),D(T),C(T),
25,000,27,000,E(T),D(T),D(T),
27,000,44,000,E(T),E(T),E(T),
special tax site,section 573A,