VAT and Environmental Taxes

Our specialist team will guide you through the complex world of VAT and Environmental Taxes.

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VAT

Whether you’re a commercial operation or a not for profit charity, a local authority or government department – VAT will have a part to play in the income you generate and the costs you pay.

VAT is more than questions of “Do I charge VAT on this income?” or “Can I recover VAT on these costs?”. It’s about everything from – “Should I be VAT registered?” Through to “how Making Tax Digital processes need to be built into my VAT accounting”. From VAT reliefs that can be accessed to managing importing and exporting in a VAT efficient way.  

Our dedicated VAT experts are specialists in their field with backgrounds in the Revenue and Industry as well as their years in business advisory. They understand the nuances of the VAT regime, how to support clients with challenges from HMRC, how to build VAT compliance and opportunities into development projects and tax strategies for your organisation.

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Plastic Packaging Tax (PPT)

1st April 2022 saw the introduction of PPT and with it, the obligation of manufacturers and importers of plastic packaging to consider whether they are required to register and account for PPT on products they make or import into the UK. Due diligence is required of anyone who feels they are not caught by the tax.

There are exemptions from PPT and some products are outside the scope of the tax, but in order to establish whether an entity must contact HMRC regarding PPT, it is prudent to consider all plastic products made and imported in the first instance.

As with all environmental taxes, there are penalties for poor compliance so this, apparently niche, tax has ‘teeth’.

Climate Change Levy (CCL)

CCL is currently the nearest the UK has to a ‘carbon tax’ and almost all supplies of energy to businesses that consume it for industrial or production purposes are subject to the tax.

The stated objective of the tax is to increase energy costs by a value that recognises the carbon impact of producing commodities such as electricity, gas and coal and in doing so incentivise energy efficiency.

As with most indirect taxes, relief is usually available only after it is applied for. While retrospective relief for CCL is possible, it is often difficult to achieve. CCL is recognised by the governments own Office of Tax Simplification as a complicated tax.

Xeinadin have the expertise and experience to help identify the opportunities and risks arising from this tax.

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Aggregates Levy
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Aggregates Levy (AGL)

AGL is a tax on the ‘commercial exploitation’ of any rock, sand or gravel. ‘Commercial exploitation’ is defined very broadly and includes simply removing material from its originating site or mixing it with anything other than water. It also includes using aggregate material for construction purposes – even where the construction or civil engineering work takes place on the originating site.

So, while quarry operators are most likely to need to account for AGL, this broad definition means that any contractor or developer who comes across useable virgin aggregate during normal commercial activities, may also have an obligation to register and account for AGL.

Given that the rate of AGL is currently £2 per tonne, this could put a serious dent in a project’s profitability. If you feel that you may be exposed, or if you have incurred substantial AGL liabilities and you are interested to know whether less tax should have been paid, contact us for a conversation about your options.

Landfill Tax (LFT)

Introduced in 1996, LFT was the first of a number of behavior changing environmental taxes introduced in the UK.

Like most environmental taxes, its aims were fairly straightforward: if you put waste into landfill rather than reuse or recycle it you will be taxed by the tonne and if that waste is anything other than inert, you will be taxed at a much greater rate.

As the years have passed, so the rates of tax have increased to create an ever greater incentive to reduce, reuse and recycle, and, to a large extent, the tax has been successful.

Our environmental tax experience allows us to advise both the waste management sector and sectors that generate material which will be subject to LFT when deposited. We also have extensive experience of dealing with HMRC (and the devolved administrations) and how best to manage disputes.

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Get in touch

Business growth

3 Reasons to choose Xeinadin as your partner for VAT and Environmental Taxes

Personal focus

By emphasizing each business’ unique aspects, we are able to ensure that no detail is missed and that recovery is maximised.

Time-saving and efficient

We know that a business owner’s time is precious, so we make sure that you have even less to worry about when it comes to your VAT and environmental taxes.

Multi-faceted support

At Xeinadin, we work with our client’s through the entirety of the tax process so that returns are maximised with minimal risk, from beginning to end.

How can we support you?

Speak to a member of our team today for more information

Short success stories

Allan Maidment

“Hallidays have been a brilliant business partner to me. Guiding me with great vision and efficiency, they’ve saved me a small fortune in tax over the years.”

Allan Maidment
Maidment Solicitors

Beverley Budsworth

“Hallidays have been life-changing for me. I have been challenged to think differently and supported throughout to implement changes that had a huge impact on me personally and also on my team. I cannot thank them enough!”

Beverley Budsworth
Business Owner, The Debt Advisor