ARTG1070 | Introduction: Guidance - indirect taxes

Where this guidance refers to indirect taxes this includes

• aggregates levy

• air passenger duty

• alcoholic liquor duties,

• bingo duty

• climate change levy

• customs duty

• gaming duty

• general betting duty

• hydrocarbon oils duties

• insurance premium tax

• landfill tax

• lottery duty

• machine games duty

• money laundering decisions

• plastic packaging tax

• pool betting duty

• remote gaming duty

• soft drinks industry levy

• tobacco products duty and

• VAT.

Note: This guidance does not cover restoration decisions, see ARTG1080.

Where guidance applies to only one or some of these matters it makes this clear.