Taxation in the UK

Taxation in the United Kingdom may involve payments to a minimum of two different levels of government.
Central government revenues come primarily from income tax, National Insurance contributions, value added tax, corporation tax and fuel duty.
Local government revenues come primarily from grants from central government funds, business rates in England and Wales, Council Tax and increasingly from fees and charges such as those from on-street parking.
on-street parking – стоянка на вулиці
fuel duty – збір за паливо

THE TAX YEAR
The tax year in the UK, which applies to income tax and other personal taxes, runs from 6 April in one year to 5 April the next (for income tax purposes).
Hence the 2010-2011 tax year ran from 6 April 2010 to 5 April 2011.

гербовий збір
податок на приріст капіталу
збір на пиво і сидр
податок на спадщину
збір на алкоголь
збір на дохід від нафти
збір з парі та ігри
збір із звалищ (відходів)

INCOME TAX
Income tax forms the single largest source of revenues collected by the government. Each person has an income tax personal allowance, and income up to this amount in each tax year is free of tax for everyone.
For 2010-2011 the tax allowance is £7,445.

Different rates of income tax (as of 2010-2011):

NATIONAL INSURANCE CONTRIBUTIONS
The second largest source of government revenues is National Insurance contributions (NICs). NICs are payable by:
Employer: 12.8% on salary above GBP 5,715.
Employee: 11% on salary of GBP 5,715- GBP 43,875, with additional 1% for salary above GBP 43,875.
Self employed pay 8% for income of GBP 5,715- GBP 43,875 with additional 1% on income exceeding GBP 43,875.

VALUE ADDED TAX
On 4 January 2011 VAT was raised from 17, 5% to 20%
The third largest source of government revenues is value added tax (VAT), charged at 20% on supplies of goods and services. It is therefore a tax on consumer expenditure.
Certain goods and services are exempt from VAT, and others are subject to VAT at a lower rate of 5% (the reduced rate, such as domestic gas supplies) or 0% ("zero-rated", such as most food and children's clothing).
To be exempt – бути звільненим

CORPORATION TAX
Corporation tax forms the fourth-largest source of government revenue (after income, NIC, and VAT).
UK's corporate tax rate for 2010-2011 is 28%.
For UK resident companies with annual profits below GBP 300,000 the tax rate is 21%.

FUEL DUTY
The UK there is a fuel duty that is applied to all Hydrocarbon fuels, including unleaded petrol, diesel, biodiesel, bioethanol and other fuels that are used in cars.
The table below provides details of Fuel Duty rates on some fuel types. The rates of duty are in pounds sterling per litre unless otherwise stated.

COUNCIL TAX
Council Tax is the system of local taxation used in England, Scotland and Wales to part fund the services provided by local government in each country.
The basis for the tax is residential property, with discounts for single people. As of 2011, the average annual levy on a property in England was £1,196.
Council Tax - Муніципальний податок

CLIMATE CHANGE LEVY
The climate change levy (CCL) is a tax on energy delivered to non-domestic users in the United Kingdom. Its aim is to provide an incentive to increase energy efficiency and to reduce carbon emissions.
With effect from 1 April 2012 the rates are:
Electricity 0.509p per kWh
Mains Gas 0.177p per kWh
LPG 1.137p per kg
Any other "taxable commodity" 1.387p per kg