Which of the following is a main type of indirect tax in the UK?

Value Added Tax (VAT) is a primary form of indirect tax in the UK. It is applied to the sale of goods and services and is ultimately borne by the consumer, although it is collected by businesses on behalf of the government. When consumers purchase items, the cost includes VAT, which is then remitted to HM Revenue and Customs by the seller. This system classifies VAT as an indirect tax because it is imposed on the transaction rather than directly on the income or wealth of individuals or corporations.

The other types of taxes listed do not fall into the category of indirect taxes. Capital Gains Tax is a direct tax on the profit made from selling an asset. Income Tax is also a direct tax levied on individuals and businesses based on their earnings. National Insurance Contributions are similarly structured as a direct tax, funding specific benefits and state pensions rather than being applied to transactions like VAT. Thus, VAT stands out as the main type of indirect tax among the options provided.