This Act extends and amends in certain respects the Temporary Business Energy Support Scheme provided for by the Finance Act 2022; it extends six agricultural tax reliefs that were due to expire on 30 June 2023; it provides for certain amendments to mineral oil tax rates; and it extends certain VAT measures, being the extension of the 9% VAT rate on the supply of electricity and gas until 31 October 2023, the extension of the 9% VAT rate for the tourism and hospitality sector until 31 August 2023, and the continued application of the zero rate of VAT to the supply of Covid-19 testing kits.
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