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Specific business taxes

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The main UK business taxes include tax on profits, National Insurance Contributions, business rates and so on. But there are other UK business taxes that may affect you and your business. Understanding these can help to ensure you remain within the law and minimise the taxes you pay.

We have chosen the web's best tools and tips - including HMRC Construction Industry Scheme guidance - but whatever your business, it’s worth taking professional advice from your accountant to check you are aware of all the UK business taxes that may apply and how to manage your obligations.

Environmental business taxes in the UK

UK business taxes include a range of environmental taxes. The taxes that affect most UK businesses include the climate change levy, landfill tax and various motoring-related taxes.

Climate change levy is added to the cost of energy your business uses, for example, as an extra charge in your electricity bill. Landfill tax is charged to landfill operators, with the costs being passed on to you in the charges you pay for waste disposal. Various motoring taxes (such as duty on fuel) all increase the costs of operating business vehicles.

You can reduce the impact of these UK business taxes by reducing your environmental impact, for example by improving your energy efficiency and reducing waste.

Additional environmental taxes apply to some sectors, such as aggregates levy (for quarrying operations) and air passenger duty.

Sector specific taxes

As well as particular environmental business taxes, UK businesses may be affected by other sector-specific taxes.

If your business involves alcohol, tobacco or oils, you need to understand the impact of the relevant excise duty. There are also a range of duties that applying to betting and gambling. Insurance premium tax is a business tax UK insurers and insurance intermediaries may need to pay.

If you are in the construction industry (or typically spend more than £1m a year on construction) the Construction Industry Scheme (CIS) is likely to apply. While this isn’t an additional tax, it affects the way tax and National Insurance are charged on payments to subcontractors who are not directly employed on your payroll.

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