Key Facts

• The government must publish an assessment within twelve months regarding the impact of sections 77 to 79 on climate change goals.
• The review must also consider possible alternatives to Vehicle Excise Duty on certain vehicles.
• An additional £620 million was confirmed in the spending review 2021 for electric vehicle support, on top of £1.9 billion from 2020.
• Professional UK-resident drivers fell by about 39,000 between June 2019 and June 2021.
• Cabotage rights are extended until April 30, 2022.
• The HGV road user levy is suspended for a further year from August 2022.
• UK hauliers can save up to £1,200 per vehicle during the suspension period.
• Clause 80 increases thresholds for gross gaming yield bands in line with retail price index inflation.
• The rates of gaming duty will remain unchanged after the adjustment takes effect from April 1, 2022.
• Public Health England estimates the annual economic burden of harmful gambling to be approximately £1.27 billion, with a direct cost of £647.2 million to the Government.
• Clause 81 extends penalties for excise wrongdoings to customs-free zones in freeports and goods imported under the authorised use procedure.
• Two new customs procedures have been introduced: free zone procedure and authorised use procedure.
• The clause ensures HMRC can penalise individuals for wrongdoing or non-compliance relating to excise goods stored under these procedures.
• Landfill tax rates increase from £96.70 to £98.60 per tonne for standard-rated waste and from £3.10 to £3.15 for lower-rated waste from April 1, 2022.
• The landfill tax gap in England and Northern Ireland was estimated at £200 million (22.7%) in 2019-20, a decrease from £275 million (29%) in 2018-19.
• A new taskforce dedicated to tackling serious and organised waste crime includes law enforcement agencies, environmental regulators, HMRC, and the National Crime Agency.
• The plastic packaging tax will be charged on unfilled plastic packaging manufactured in the UK and on unfilled and filled plastic packaging imported into the UK.
• Businesses below the de minimis threshold do not have to register for or pay the tax.
• New clause 17 calls for an annual review of the tax's impact within six months of the Act's passing.
• The Government wants to amend legislation passed last year to comply with international law.
• There are concerns over exemptions around freeports mentioned in schedule 11 of the Bill.
• Clause 83 allows for future measures to be taken through secondary legislation.
• The government's approach allows for flexibility where primary legislation may not be appropriate.
• There was a discussion on freeports.
• Further consideration of the Bill was ordered to be adjourned until Tuesday 11 January.