PART 2Indirect taxes

Excise duties

43Air passenger duty: rates of duty from 1 April 2019

(1)

Chapter 4 of Part 1 of FA 1994 (air passenger duty) is amended as follows.

(2)

In section 30(4A)(b) as amended by F(No.2)A 2017 (rate for long haul departures not from Northern Ireland: travel not in sole or lowest class, and higher rate does not apply), for “£156” substitute “ £172 ”.

(3)

In section 30(4E)(d) (higher rate for long haul departures not from Northern Ireland is six times standard-class long haul rate), for “six” substitute “ 6.6 ”.

(4)

In section 30A(5A)(c)(ii) (higher rate for long haul departures from Northern Ireland if not set by Act of the Northern Ireland Assembly is six times standard-class rate for long haul departures from Northern Ireland), for “six” substitute “ 6.6 ”.

(5)

The amendments made by this section have effect in relation to the carriage of passengers beginning on or after 1 April 2019.

44VED: 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 rate)—

(a)

in sub-paragraph (2) (vehicle not covered elsewhere in Schedule with engine cylinder capacity exceeding 1,549cc), for “£245” substitute “ £255 ”, and

(b)

in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£150” substitute “ £155 ”.

(3)

In paragraph 1B (rates for light passenger vehicles registered before 1 April 2017)—

(a)

for the Table substitute—

“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

110

120

130

140

130

140

140

150

145

155

150

165

185

195

165

175

220

230

175

185

240

250

185

200

280

290

200

225

305

315

225

255

530

540

255

545

555”;

(b)

in the sentence immediately following the Table, for paragraphs (a) and (b) substitute—

“(a)

in column (3), in the last two rows, “305” were substituted for “530” and “ 545 ”, and

(b)

in column (4), in the last two rows, “315” were substituted for “540” and “ 555 ”.”

(4)

For paragraph 1GC (rates on first licence for light passenger vehicles registered on or after 1 April 2017) substitute—

“1GC

(1)

This paragraph applies for the purpose of determining the rate at which vehicle excise duty is to be paid on the first vehicle licence for a vehicle to which this Part of this Schedule applies.

(2)

If the vehicle is not a higher rate diesel vehicle, the annual rate of duty applicable to the vehicle is determined in accordance with Table 1 by reference to—

(a)

the applicable CO2 emissions figure, and

(b)

whether the vehicle qualifies for the reduced rate of duty or is liable to the standard rate of duty.

(3)

If the vehicle is a higher rate diesel vehicle, the annual rate of duty applicable to the vehicle is determined in accordance with Table 2 by reference to the applicable CO2 emissions figure.

Table 1 - vehicles other than higher rate diesel vehicles

CO2 emissions figure

Rate

(1)

(2)

(3)

(4)

Exceeding

Not exceeding

Reduced rate

Standard rate

g/km

g/km

£

£

0

50

10

50

75

15

25

75

90

95

105

90

100

115

125

100

110

135

145

110

130

155

165

130

150

195

205

150

170

505

515

170

190

820

830

190

225

1230

1240

225

255

1750

1760

255

-

2060

2070

Table 2 - higher rate diesel vehicles

CO2 emissions figure

Rate

(1)

(2)

(3)

Exceeding

Not exceeding

Rate

g/km

g/km

£

0

50

25

50

75

105

75

90

125

90

100

145

100

110

165

110

130

205

130

150

515

150

170

830

170

190

1240

190

225

1760

225

255

2070

255

-

2070

(4)

For the purposes of this paragraph a vehicle is a higher rate diesel vehicle if it is constructed so as to be propelled by diesel and it does not meet the Euro 6d emissions standard.

(5)

A vehicle meets the Euro 6d emissions standard only if it is first registered on the basis of an EU certificate of conformity which indicates that the exhaust emission level is Euro 6d (and it does not meet that standard if it is first registered on the basis of an EU certificate of conformity which indicates that that level is Euro 6d-TEMP).

(6)

“Diesel” means any diesel fuel within Article 2 of Directive 98/70/EC of the European Parliament and of the Council.”

(5)

In paragraph 1J (rates for light goods vehicles) in paragraph (a) for “£240” substitute “ £250 ”.

(6)

In paragraph 2(1) (rates for motorcycles)—

(a)

in paragraph (a), for “£18” substitute “ £19 ”,

(b)

in paragraph (b), for “£41” substitute “ £42 ”,

(c)

in paragraph (c), for “£62” substitute “ £64 ”, and

(d)

in paragraph (d), for “£85” substitute “ £88 ”.

(7)

The amendments made by this section have effect in relation to licences taken out on or after 1 April 2018.

45Tobacco products duty: rates

(1)

TPDA 1979 is amended as follows.

(2)

For the table in Schedule 1 substitute—
“TABLE

1 Cigarettes

An amount equal to the higher of—

  1. (a)

    16.5% of the retail price plus £217.23 per thousand cigarettes, or

  2. (b)

    £280.15 per thousand cigarettes.

2 Cigars

£270.96 per kilogram

3 Hand-rolling tobacco

£221.18 per kilogram

4 Other smoking tobacco and chewing tobacco

£119.13 per kilogram”

(3)

The amendment made by this section is treated as having come into force at 6pm on 22 November 2017.