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Insurance Premium Tax (United Kingdom)
Insurance Premium Tax (IPT) is a type of indirect tax levied on general insurance premiums in the United Kingdom.〔
==Overview==
The UK government introduced the Insurance Premium Tax to raise revenue from the insurance sector, which was viewed as being under-taxed, and not subject to Value Added Tax. The main EU legislation regarding VAT (Council Directive 2006/112/EC) states that insurance and reinsurance transactions, including related services performed by insurance brokers and insurance agents, are exempt from VAT.〔〔
The Insurance Premium Tax was announced by Kenneth Clarke in the November 1993 budget and introduced with the Finance Act 1994 which received Royal Assent on 3 May 1994. IPT is under the care and management of HM Revenue & Customs.〔
IPT raised £2.3 billion in the fiscal year 2009/10.〔
抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』
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