Finance Act 2025

64 Abolition of duty stamps for alcoholic products U.K.

(1) Section 112 of, and Schedule 12 to, F(No.2)A 2023 (which make provision about duty stamps for retail containers of alcoholic products) are repealed.

(2) In consequence of the repeals made by subsection (1)—

(a) in section 12(2) of FA 1994, omit paragraph (ca),

(b) in section 13A(2) of that Act—

(i) in paragraph (ea), omit sub-paragraph (ii) and the “or” before it, and

(ii) omit paragraphs (f) and (g),

(c) in paragraph 1 of Schedule 41 to FA 2008, in the Table, omit the entry relating to alcohol duty and duty stamps,

(d) in section 119 of F(No.2)A 2023—

(i) omit subsection (4), and

(ii) in subsections (5) and (8)(a), omit “or subsection (4)”,

(e) in Schedule 11 to that Act, omit paragraph 1(4),

(f) in Schedule 13 to that Act, omit paragraph 9,

(g) in the form of United Kingdom Internal Accompanying Document, set out in Schedule 4 to the Excise Warehousing (Etc.) Regulations 1988 (S.I. 1988/809), in the explanatory note to Box 18a, omit the sentence beginning “If alcohol or alcoholic beverages are stamped”,

(h) the Duty Stamps Regulations 2006 (S.I. 2006/202) are revoked.

(3) In consequence of the revocation of the Duty Stamps Regulations 2006 the following are revoked—

(a) paragraphs 3 and 4 of Schedule 2 to the Finance Act 2008, Schedule 40 (Appointed Day, Transitional Provisions and Consequential Amendments) Order 2009 (S.I. 2009/571),

(b) paragraphs 20 and 21 of Schedule 2 to the Excise Goods (Holding, Movement and Duty Point) Regulations 2010 (S.I. 2010/593),

(c) paragraph 49 of Schedule 3 to the Tribunals, Courts and Enforcement Act 2007 (Consequential Amendments) Order 2012 (S.I. 2012/2404),

(d) regulation 4 of the Spirits (Amendment) Regulations 2013 (S.I. 2013/1229),

(e) regulations 8 to 18 and 23 of the Excise Duties (Miscellaneous Amendments) (EU Exit) (No. 2) Regulations 2019 (S.I. 2019/15),

(f) regulations 95 and 97 of the Excise Duties (Northern Ireland Miscellaneous Modifications and Amendments) (EU Exit) Regulations 2020 (S.I. 2020/1559),

(g) regulations 13, 17 and 26 of the Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412),

(h) regulation 7 of the Excise Duties (Removal of Alcoholic Liquor to Northern Ireland and Miscellaneous Amendments) Regulations 2021 (S.I. 2021/1282),

(i) Part 2 of Schedule 2 to the Excise Duties and Value Added Tax (Northern Ireland) (Miscellaneous Modifications and Amendments) Regulations 2023 (S.I. 2023/64), and

(j) paragraph 10 of the Schedule to the Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023 (S.I. 2023/884).

(4) The amendments made by this section come into force on 1 May 2025.

(5) Where before that date a person incurs an obligation under the Duty Stamps Regulations 2006 (S.I. 2006/202) to take any steps, no requirement to take those steps continues on or after that date (despite section 16 of the Interpretation Act 1978).

(6) But subsection (5) does not apply to any obligation to preserve records made for the purposes of those regulations.