PART 6Excise duties

Tobacco products duty

185Rates of tobacco products duty

(1)

For the table in Schedule 1 to TPDA 1979 substitute—
“TABLE

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.

Alcoholic liquor duties

186Rates of alcoholic liquor duties

(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—

“Table of rates of duty on wine and made-wine

PART 1Wine or made-wine of a strength not exceeding 22 per cent

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

PART 2Wine or made-wine of a strength exceeding 22 per cent

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.

187Repeal of drawback on British compounds and spirits of wine

(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).

Hydrocarbon oil etc duties

188Rates of duty and rebates from 1 August 2012 to 31 December 2012

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.

189Rebated fuel: private pleasure craft

(1)

In section 14E of HODA 1979 (rebated heavy oil and bioblend: private pleasure craft), after subsection (7) insert—

“(7A)

A relevant declaration must include an acknowledgement that nothing in this section or done under it (including the making of the declaration) affects any restriction or prohibition under the law of a member State other than the United Kingdom on the use of the heavy oil or bioblend as fuel for propelling craft outside United Kingdom waters (as defined in section 1(1) of the Management Act).”

(2)

The amendment made by this section has effect in relation to supplies made on or after 1 April 2012.

Air passenger duty

190Air passenger duty

Schedule 23 amends, and makes amendments connected with, Chapter 4 of Part 1 of FA 1994 (air passenger duty).

Gambling duties

191Machine games duty

Schedule 24 contains provision replacing amusement machine licence duty with a new excise duty and making related changes to VATA 1994.

192Amusement machine licence duty

(1)

In section 23(2) of BGDA 1981 (amount of duty payable on amusement machine licence), for the table substitute—
“TABLE

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.

193Rates of gaming duty

(1)

In section 11(2) of FA 1997 (rates of gaming duty), for the table substitute—
“TABLE

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.

194Remote gambling: double taxation relief

Schedule 25 contains provision for double taxation relief in respect of remote gambling.

Vehicle excise duty

195VED rates for light passenger vehicles, light goods vehicles, motorcycles etc

(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—
“Table 1Rates payable on first vehicle licence for vehicle

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

Table 2Rates payable on any other vehicle licence for vehicle

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.