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(1)For the table in Schedule 1 to TPDA 1979 substitute—
1. Cigarettes | An amount equal to 16.5 per cent of the retail price plus £167.41 per thousand cigarettes |
2. Cigars | £208.83 per kilogram |
3. Hand-rolling tobacco | £164.11 per kilogram |
4. Other smoking tobacco and chewing tobacco | £91.81 per kilogram”. |
(2)The amendment made by this section is treated as having come into force at 6 pm on 21 March 2012.
(1)ALDA 1979 is amended as follows.
(2)In section 5 (rate of duty on spirits), for “£25.52” substitute “ £26.81 ”.
(3)In section 36(1AA) (rates of general beer duty)—
(a)in paragraph (za) (rate of duty on lower strength beer), for “£9.29” substitute “ £9.76 ”, and
(b)in paragraph (a) (standard rate of duty on beer), for “£18.57” substitute “ £19.51 ”.
(4)In section 37(4) (rate of high strength beer duty), for “£4.64” substitute “ £4.88 ”.
(5)In section 62(1A) (rates of duty on cider)—
(a)in paragraph (a) (rate of duty per hectolitre on sparkling cider of a strength exceeding 5.5 per cent), for “£233.55” substitute “ £245.32 ”,
(b)in paragraph (b) (rate of duty per hectolitre on cider of a strength exceeding 7.5 per cent which is not sparkling cider), for “£53.84” substitute “ £56.55 ”, and
(c)in paragraph (c) (rate of duty per hectolitre in any other case), for “£35.87” substitute “ £37.68 ”.
(6)For the table in Schedule 1 substitute—
Description of wine or made-wine | Rates of duty per hectolitre £ |
---|---|
Wine or made-wine of a strength not exceeding 4 per cent | 78.07 |
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent | 107.36 |
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling | 253.39 |
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent | 245.32 |
Sparkling wine or sparkling made-wine of a strength of 8.5 per cent or of a strength exceeding 8.5 per cent but not exceeding 15 per cent | 324.56 |
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent | 337.82 |
Description of wine or made-wine | Rates of duty per litre of alcohol in wine or made-wine £ |
---|---|
Wine or made-wine of a strength exceeding 22 per cent | 26.81”. |
(7)The amendments made by this section are treated as having come into force on 26 March 2012.
(1)Section 22 of ALDA 1979 (drawback on British compounds and spirits of wine) is repealed.
(2)In consequence of the provision made by subsection (1), omit the following provisions—
(a)in Schedule 1 to the Isle of Man Act 1979, paragraph 29;
(b)in Schedule 8 to FA 1981, paragraph 16;
(c)in Schedule 4 to FA 1994, paragraph 24;
(d)in Schedule 5 to that Act, paragraph 3(1)(ha);
(e)in Schedule 42 to FA 2008, paragraph 2(2).
In relation to products charged with duty under HODA 1979 on or after 1 August 2012 but before 1 January 2013, that Act has effect as if the amendments made by section 20 of FA 2011 had never been made.
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Textual Amendments
F1S. 189 omitted (31.12.2020) by virtue of Taxation (Cross-border Trade) Act 2018 (c. 22), s. 57(3), Sch. 9 para. 6(5) (with savings and transitional provisions in 2020 c. 26, Sch. 2 para. 7(7)-(9); S.I. 2020/1642, reg. 4(c)
Schedule 23 amends, and makes amendments connected with, Chapter 4 of Part 1 of FA 1994 (air passenger duty).
Schedule 24 contains provision replacing amusement machine licence duty with a new excise duty and making related changes to VATA 1994.
(1)In section 23(2) of BGDA 1981 (amount of duty payable on amusement machine licence), for the table substitute—
Months for which licence granted | Category A £ | Category B1 £ | Category B2 £ | Category B3 £ | Category B4 £ | Category C £ |
---|---|---|---|---|---|---|
1 | 555 | 280 | 220 | 220 | 200 | 85 |
2 | 1105 | 555 | 435 | 435 | 395 | 165 |
3 | 1655 | 830 | 655 | 655 | 595 | 250 |
4 | 2205 | 1105 | 870 | 870 | 790 | 330 |
5 | 2755 | 1380 | 1085 | 1085 | 985 | 410 |
6 | 3305 | 1655 | 1305 | 1305 | 1185 | 495 |
7 | 3860 | 1930 | 1520 | 1520 | 1380 | 575 |
8 | 4410 | 2205 | 1740 | 1740 | 1575 | 655 |
9 | 4960 | 2485 | 1955 | 1955 | 1775 | 740 |
10 | 5510 | 2760 | 2170 | 2170 | 1970 | 820 |
11 | 6060 | 3035 | 2390 | 2390 | 2170 | 900 |
12 | 6295 | 3150 | 2480 | 2480 | 2250 | 935”. |
(2)The amendment made by this section has effect in relation to cases where the application for the amusement machine licence is received by the Commissioners for Her Majesty's Revenue and Customs after 4 pm on 23 March 2012.
(1)In section 11(2) of FA 1997 (rates of gaming duty), for the table substitute—
Part of gross gaming yield | Rate |
---|---|
The first £2,175,000 | 15 per cent |
The next £1,499,500 | 20 per cent |
The next £2,626,000 | 30 per cent |
The next £5,542,500 | 40 per cent |
The remainder | 50 per cent”. |
(2)The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2012.
Schedule 25 contains provision for double taxation relief in respect of remote gambling.
(1)Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.
(2)In paragraph 1 (general)—
(a)in sub-paragraph (2) (vehicle not covered elsewhere in Schedule otherwise than with engine cylinder capacity not exceeding 1,549cc), for “£215” substitute “ £220 ”, and
(b)in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£130” substitute “ £135 ”.
(3)In paragraph 1B (graduated rates of duty for light passenger vehicles)—
(a)for the tables substitute—
CO2 emissions figure | Rate | ||
---|---|---|---|
(1) | (2) | (3) | (4) |
Exceeding | Not exceeding | Reduced rate | Standard rate |
g/km | g/km | £ | £ |
130 | 140 | 110 | 120 |
140 | 150 | 125 | 135 |
150 | 165 | 160 | 170 |
165 | 175 | 265 | 275 |
175 | 185 | 315 | 325 |
185 | 200 | 450 | 460 |
200 | 225 | 590 | 600 |
225 | 255 | 805 | 815 |
255 | 1020 | 1030 |
CO2 emissions figure | Rate | ||
---|---|---|---|
(1) | (2) | (3) | (4) |
Exceeding | Not exceeding | Reduced rate | Standard rate |
g/km | g/km | £ | £ |
100 | 110 | 10 | 20 |
110 | 120 | 20 | 30 |
120 | 130 | 90 | 100 |
130 | 140 | 110 | 120 |
140 | 150 | 125 | 135 |
150 | 165 | 160 | 170 |
165 | 175 | 185 | 195 |
175 | 185 | 205 | 215 |
185 | 200 | 240 | 250 |
200 | 225 | 260 | 270 |
225 | 255 | 450 | 460 |
255 | 465 | 475”; |
(b)in the sentence immediately following the tables, for paragraphs (a) and (b) substitute—
“(a)in column (3), in the last two rows, “260” were substituted for “450” and “ 465 ”, and
(b)in column (4), in the last two rows, “270” were substituted for “460” and “ 475 ”.”
(4)In paragraph 1J (VED rates for light goods vehicles)—
(a)in paragraph (a), for “£210” substitute “ £215 ”, and
(b)in paragraph (b), for “£130” substitute “ £135 ”.
(5)In paragraph 2(1) (VED rates for motorcycles)—
(a)in paragraph (b), for “£35” substitute “ £36 ”,
(b)in paragraph (c), for “£53” substitute “ £55 ”, and
(c)in paragraph (d), for “£74” substitute “ £76 ”.
(6)The amendments made by this section have effect in relation to licences taken out on or after 1 April 2012.