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Finance Act 2012

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This is the original version (as it was originally enacted).

PART 6Excise duties

Tobacco products duty

185Rates of tobacco products duty

(1)For the table in Schedule 1 to TPDA 1979 substitute—

TABLE
1. CigarettesAn 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-wineRates of duty per hectolitre £
Wine or made-wine of a strength not exceeding 4 per cent78.07
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent107.36
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling253.39
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent245.32
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 cent324.56
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent337.82
PART 2Wine or made-wine of a strength exceeding 22 per cent
Description of wine or made-wineRates of duty per litre of alcohol in wine or made-wine £
Wine or made-wine of a strength exceeding 22 per cent26.81.

(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

£

155528022022020085
21105555435435395165
31655830655655595250
422051105870870790330
52755138010851085985410
633051655130513051185495
738601930152015201380575
844102205174017401575655
949602485195519551775740
1055102760217021701970820
1160603035239023902170900
1262953150248024802250935.

(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 yieldRate
The first £2,175,00015 per cent
The next £1,499,50020 per cent
The next £2,626,00030 per cent
The next £5,542,50040 per cent
The remainder50 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 1
Rates payable on first vehicle licence for vehicle
CO2 emissions figureRate
(1)(2)(3)(4)
ExceedingNot exceedingReduced rateStandard rate
g/kmg/km££
130140110 120
140150125 135
150165160 170
165175265 275
175185315 325
185200450 460
200225590 600
225255805 815
2551020 1030
Table 2
Rates payable on any other vehicle licence for vehicle
CO2 emissions figureRate
(1)(2)(3)(4)
Exceeding Not exceedingReduced rateStandard rate
g/kmg/km££
100110 1020
110120 2030
120130 90100
130140110 120
140150125 135
150165160 170
165175185 195
175185205 215
185200240 250
200225260 270
225255450 460
255465 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.

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