Search Legislation

Finance Act 2018

What Version

 Help about what version

Advanced Features

 Help about advanced features

Changes to legislation:

There are currently no known outstanding effects for the Finance Act 2018, Cross Heading: Excise duties. Help about Changes to Legislation

Close

Changes to Legislation

Revised legislation carried on this site may not be fully up to date. At the current time any known changes or effects made by subsequent legislation have been applied to the text of the legislation you are viewing by the editorial team. Please see ‘Frequently Asked Questions’ for details regarding the timescales for which new effects are identified and recorded on this site.

Excise dutiesE+W+S+N.I.

43Air passenger duty: rates of duty from 1 April 2019E+W+S+N.I.

(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 etcE+W+S+N.I.

(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 figureRate
(1)(2)(3)(4)
ExceedingNot exceedingReduced rateStandard rate
g/kmg/km£ £
1001101020
1101202030
120130110120
130140130140
140150145155
150165185195
165175220230
175185240250
185200280290
200225305315
225255530540
255545555;

(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 figureRate
(1)(2)(3)(4)
ExceedingNot exceedingReduced rateStandard rate
g/kmg/km£ £
05010
50751525
759095105
90100115125
100110135145
110130155165
130150195205
150170505515
170190820830
19022512301240
22525517501760
255-20602070
Table 2 - higher rate diesel vehicles
CO2 emissions figureRate
(1)(2)(3)
ExceedingNot exceedingRate
g/kmg/km£
05025
5075105
7590125
90100145
100110165
110130205
130150515
150170830
1701901240
1902251760
2252552070
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: ratesE+W+S+N.I.

(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—

(a)

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

(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.

Back to top

Options/Help

Print Options

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

You have chosen to open the Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

You have chosen to open Schedules only

The Schedules you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Close

Legislation is available in different versions:

Latest Available (revised):The latest available updated version of the legislation incorporating changes made by subsequent legislation and applied by our editorial team. Changes we have not yet applied to the text, can be found in the ‘Changes to Legislation’ area.

Original (As Enacted or Made):The original version of the legislation as it stood when it was enacted or made. No changes have been applied to the text.

Close

See additional information alongside the content

Geographical Extent: Indicates the geographical area that this provision applies to. For further information see ‘Frequently Asked Questions’.

Show Timeline of Changes: See how this legislation has or could change over time. Turning this feature on will show extra navigation options to go to these specific points in time. Return to the latest available version by using the controls above in the What Version box.

Close

Opening Options

Different options to open legislation in order to view more content on screen at once

Close

More Resources

Access essential accompanying documents and information for this legislation item from this tab. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • correction slips
  • links to related legislation and further information resources
Close

More Resources

Use this menu to access essential accompanying documents and information for this legislation item. Dependent on the legislation item being viewed this may include:

  • the original print PDF of the as enacted version that was used for the print copy
  • correction slips

Click 'View More' or select 'More Resources' tab for additional information including:

  • lists of changes made by and/or affecting this legislation item
  • confers power and blanket amendment details
  • all formats of all associated documents
  • links to related legislation and further information resources