Then they charge consumers a fee of 25% of any payment, plus VAT.

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Under government proposals the ban is on sales of alcohol below the rate of duty plus VAT, rather than including the cost of producing the drinks.

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In the event, they have settled for banning sales of drink for less than the tax paid on it (alcohol duty, plus VAT, a consumption tax).

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The maximum cost of making a call has been set at 33 pence per minute plus VAT, while the maximum cost of receiving a call will be 16p plus VAT.

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But given that most letting agents charge around 13% plus VAT to manage a property, the council scheme could still be more profitable for landlords, especially as there would be no empty periods.

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But the other paras tell us that there is Petroleum Revenue Tax, some horrible Brownian complexity over the taxation of the extraction companies, fuel duty and excise taxes on petrol and derv plus VAT, and then the Climate Change Levy.

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But there is an alternative to the VAT: serious spending restraint plus growth.

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