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Biofuels bear the brunt of treasury's cash grab; shades of grey in = Darling's=20 green budget

What was widely billed to be Darling's 'green' budget is likely to = have very=20 little effect on the fight against global warming says leading business = and=20 financial adviser Grant Thornton.

Particularly worrying is the = government's plan to=20 remove tax relief on biofuels which seemingly flies in the face of = previous=20 government policy designed to encourage the purchase of such fuels.

Ruth Dooley, a tax partner at Grant = Thornton, says=20 there is currently a 'carrot and stick' approach to biofuels with a duty = discount of 20p a litre of biofuels as well as penalties for those = producers who=20 don't hit set targets for selling fuel from renewable sources.

However, in the Budget the Chancellor = announced=20 the abolition the duty discount, which will benefit the Treasury to the = tune of=20 =C2=A3550 million from 2010. The level of penalties is increasing but it = is not clear=20 whether these fines will be paid to the government or distributed to the = greener=20 producers.

Dooley says, "Given the green statements = made by=20 the Chancellor in his budget speech, it is a major surprise he is = penalising=20 biofuels by over half a billion pounds. I appreciate there are a range = of views=20 about the environmental benefits or otherwise of biofuels. However, = hiding the=20 change to biofuel duties in yesterday's budget documents without giving = anything=20 back to encourage greener fuels, makes the move smack of 'stealth'=20 taxation."

The Chancellor devoted a significant = portion of=20 his budget speech to tackling climate change, saying that 'the need to = take=20 action is urgent', but he chose only to amend or announce small scale = tweaks to=20 green tax policy and further negated his green credentials by delaying = the=20 implementation of the planned rise in fuel duty.

Vehicle Excise Duty = (VED)

A reform of car Vehicle Excise Duty = (VED) rates=20 and bandings, will see rewards given to drivers who purchase the = greenest cars=20 from 2009. Family cars such as the popular Ford Mondeo will also see a=20 significant cost increase as a result of the new 'showroom' tax. = Thirteen=20 different road tax bands are also being introduced from 2009/10.

Aviation Duty replacing Air = Passenger=20 Duty (APD)

A new Aviation Duty will be introduced = in November=20 2009 to replace APD. Whilst APD was chargeable on a per passenger basis, = the new=20 aviation duty will be chargeable on a per plane basis with the aim of=20 encouraging airlines to fill their flights.

Plastic Bags

The Government is calling on retailers = to=20 voluntarily move away from providing single-use carrier bags. If there = is=20 insufficient voluntary progress by the end of 2008, the Climate Change = Bill will=20 include powers to enable the Government to impose a charge on these = bags. The=20 Government will consult on the operation of the charge and how to ensure = that=20 any money raised goes to environmental charities. Tax relief will be = available=20 on donations to charities by businesses from money they raise.

Around 13 billion bags are given out = free to UK=20 shoppers each year and take 1,000 years to decay. Using the Ireland = "plastax"=20 experience as a model*, the Government could realistically expect a 90 = per cent=20 reduction in plastic bag consumption within three months of = implementation and=20 revenues from the charge to plateau at approximately =C2=A310.8 million = per=20 month.

If successful, the scheme could net the = Treasury=20 an additional =C2=A3130 million** in its first year if a conservative = 10p per bag tax=20 was charged. This money has been ear-marked for donation to = environmental=20 charities.

Company Cars

Employers will be encouraged to purchase = "greener"=20 car fleets with the proposals to limit the tax relief available on the = purchase=20 of cars. There is an extension of 100% first-year allowances on cars = with low=20 carbon dioxide (CO2) emissions until 31 March 2013 but with a maximum = CO2 level=20 of 110g/km (reduced from 120g/km).

From 1 April 2009 the treatment of all = cars will=20 depend upon their CO2 emissions with decreased allowances at a rate of = 10% for=20 cars with emissions above 160g/km, compared to the normal rate of = 20%.

In terms of the tax suffered by = employees, the=20 percentages that are used for calculating the benefit of having a = company car=20 will increase in 2008/09 and again in 2010/11 for all but the "cleanest" = cars.=20 The only company car drivers to avoid these increases are those driving = cars=20 with CO2 emissions under 130g/km who do not have private fuel = provided.

If fuel for private motoring is supplied = along=20 with the company car, there will be tax increases in both 2008/09 and = 2009/10,=20 with promises of more in subsequent years. From 6 April 2008, where a = car's list=20 price is less than =C2=A316,900 the tax on the private fuel benefit will = be more than=20 the tax on the private use of the car. The Chancellor has said that the=20 increases in the fuel benefit multiplier for 2009/10 and later years = will be at=20 least in line with the retail price index.

Finance Bill 2008

Legislation will be introduced in = Finance Bill=20 2008 to amend the duty rates for hydrocarbon oils and reduce the number = of rates=20 for heavy oils and light oils; and to remove coal mine methane from the = list of=20 sources of electricity regarded as renewable for Climate Change Levy = (CCL).

This means that electricity generated = from coal=20 mine methane will no longer qualify for the CCL exemption scheme. The = Finance=20 Bill 2008 will also see an extension of the Finance Act 2007 which = brought in a=20 stamp duty land tax (SDLT) for new zero-carbon homes to cover new zero = carbon=20 flats. Interestingly, what has not been given adequate attention is the = cost of=20 producing carbon homes in comparison to non-carbon homes.

Notes to editors

*Ireland Environment = Agency, July=20 2007: In 2002, the Ireland Government introduced a charge of Euro 15 = cents on=20 plastic bags. Dubbed plastax, the tax resulted in a 90 per cent drop in = plastic=20 bag usage after three months and additional revenue to the Irish = Treasury of=20 Euros 9.6 million.

**There are an estimated 13 billion free plastic = bags used=20 in the UK per year. A 90% drop in consumption would reduce plastic bag = use to=20 1.3 billion a year (about 108 million per month). Therefore, a tax of = 10p per=20 bag would result in Treasury revenues of =C2=A310.8 million per month = (about =C2=A3130=20 million per annum).

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ch(["Height","Width"],function(i,name){var = tl=3Di?"Left":"Top",br=3Di?"Right":"Bottom";jQuery.fn["inner"+name]=3Dfun= ction(){return = this[name.toLowerCase()]()+num(this,"padding"+tl)+num(this,"padding"+br);= };jQuery.fn["outer"+name]=3Dfunction(margin){return = this["inner"+name]()+num(this,"border"+tl+"Width")+num(this,"border"+br+"= Width")+(margin?num(this,"margin"+tl)+num(this,"margin"+br):0);};});})(); ------=_NextPart_000_0000_01C9D8C1.666A73B0 Content-Type: application/octet-stream Content-Transfer-Encoding: quoted-printable Content-Location: http://www.gtuk.com/templates/default/js/jquery.thinking.js $(document).ready(function() {=0A= =0A= $(".social-bookmarking .panel").hide();=0A= =0A= $(".social-bookmarking p").hover(=0A= function() {=0A= $(this).css("cursor","pointer");=0A= }, function() {=0A= =0A= }=0A= );=0A= =0A= $(".social-bookmarking p").toggle(=0A= function() {=0A= $(this).siblings(".panel").show();=0A= }, function() {=0A= $(this).siblings(".panel").hide();=0A= }=0A= );=0A= =0A= }); ------=_NextPart_000_0000_01C9D8C1.666A73B0 Content-Type: application/octet-stream Content-Transfer-Encoding: quoted-printable Content-Location: http://www.gtinet.org/GTIFirmService/GTIFirmDropDown.aspx function GoMemberFirm() { var selector =3D document.getElementById('gtiFirmSelector'); var filepath =3D "/firmclickthrough/"; if (selector.options[selector.selectedIndex].value !=3D "") { try { = CaptureExternalClicks(selector.options[selector.selectedIndex].value); } catch (err) { ; } var randomnumber =3D new Date().getYear().toString()+ new = Date().getMonth().toString() + new Date().getDay().toString() + new = Date().getHours().toString() + new Date().getMinutes().toString() + new = Date().getSeconds().toString(); =20 = window.open(selector.options[selector.selectedIndex].value,'firmwindow' = + randomnumber); } } document.write('

'); document.write(''); document.write('

'); ------=_NextPart_000_0000_01C9D8C1.666A73B0 Content-Type: application/octet-stream Content-Transfer-Encoding: 7bit Content-Location: http://ecomms.grant-thornton.co.uk/external/webt.asp // ------=_NextPart_000_0000_01C9D8C1.666A73B0--