A UK tax charged on the supply of electricity, gas, coal, and coke, as they are supplies that are regarded as leading to global warming. The levy is imposed by the Finance Act 2000 on any supply made on or after 1 April 2001.
A rule introduced in the Finance Act 2000 that requires individuals providing services through intermediaries to be taxed as employees rather than self-employed, affecting tax deductions, National Insurance contributions, and expense deductions.
