Non-EU Countries
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UNITED KINGDOM
Spring Budget Proposal for 2023
The proposal of 2023 spring budget includes VAT measures, notably:
- The introduction of VAT provisions aiming to avoid complexity for businesses in relation to the foreseen Deposit Return Scheme (DRS) for bottled and canned drinks
- Extension of VAT relief on energy saving materials until 31 March 2027
- Changes to the rules applicable to late payment interest, late payment penalties, and repayment interest for VAT