EU Cigarette Excise Tax Analysis - Ireland Highest at €10.71
The Tax Foundation published its annual analysis of EU cigarette excise taxes as of January 1, 2026. Ireland levies the highest excise duty at €10.71 ($12.58) per 20-cigarette pack, followed by France (€8.09) and the Netherlands (€7.77). Bulgaria has the lowest rate at €2.03. EU minimum rates require €1.80 excise per pack and at least 60% of weighted average retail price, but all Member States exceed these minimums.
NI Parental Bereavement Pay Equality Impact Assessment
HMRC published a screening equality impact assessment for Statutory Parental Bereavement Pay in Northern Ireland on 6 April 2026. The assessment examines potential differential impacts on protected characteristics under equality legislation, supporting the enhancement of parental leave and pay provisions including miscarriage and day-one rights to bereavement pay.
Winter Fuel Payment Tax Equality Impact Assessment
HMRC published a screening Equality Impact Assessment for the Income Tax charge on Winter Fuel Payments. The assessment examines whether the policy may unlawfully discriminate against individuals with protected characteristics under equality legislation. This document supports policy decision-making processes and demonstrates that equality considerations have been factored into the government's approach.
R&D Tax Reliefs for Creative Industries Form CT600P
HMRC published Version 3 of CT600P form for accounting periods in 2026, enabling companies in creative industries to claim R&D tax reliefs and expenditure credits. The form covers nine relief types including Film Tax Relief, Video Games Tax Relief, and Audio-Visual Expenditure Credit. Companies must use this supplementary page with their main Company Tax Return (CT600).