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P289 CEEFAX 289 Mon 27 May 01:17/10   1/2      OTHER TAX INFORMATION VAT: standard rate 17.5% fuel 8.0% Insurance premium tax 2.5% Air passjngjr duty: - UK/EU/EEA states £5 pet journey - elsewhere £10 per journey Vehicle excise duty: cars £135 1995/96 £140 1996/97 Stamp duty on shares 0.5% Stamp duty on land over £60,000 1.0% Source: Ernst & Young (see page 281) Notes COT Monjyfili Headlines

P289 CEEFAX 289 Mon 27 May 01:14/25   2/2      PERSONAL TAX CALENDAR March 1996 If no return has been issued for 1994/5 and you have taxable income or gains, tell the Inland Rjvjnuj now. April 1996 5th: ind of 1995/96 tax year 6th: start of 1996/97 tax year Source: Ernst & Young (see page 281) Notes COT Monjyfili Headlines