Indirect taxes: specific taxes

Specific tax: a fixed amount on each unit, whatever the price. The sugar levy, fuel duty and duty on cigarettes are specific taxes. This lesson.
Ad valorem tax: a percentage of the price, such as VAT at 20%. A later lesson.

Sugar levy rates and changes: HM Revenue and Customs and HM Treasury (gov.uk), 2018 to 2026. Diagrams drawn with Rough.js and perfect-freehand, both MIT licensed. Your answers are saved only on this device.