2008 No. 3062

Excise

The Alcoholic Liquor (Surcharge on Spirits Duty) Order 2008

Approved by the House of Commons

Made

Laid before the House of Commons

Coming into force

The Treasury make this Order exercising the powers conferred by sections 1(2)(a), 1(1)(a) and 2(3) of the Excise Duties (Surcharges or Rebates) Act 19791.

1

1

This Order may be cited as the Alcoholic Liquor (Surcharge on Spirits Duty) Order 2008.

2

It takes effect on 1st December 2008.

2

1

The surcharge on the liability to the excise duty chargeable in respect of spirits2 in Schedule 1 to the Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order 20083 is negated4.

2

Instead, the liability to the excise duty chargeable in respect of spirits is adjusted as follows.

3

To the amount payable, 4 per cent of that amount is added5.

Frank RoySteve McCabeTwo of the Lords Commissioners of Her Majesty’s Treasury
EXPLANATORY NOTE

(This note is not part of the Order)

Liability to the excise duty on spirits increases on 1 December 2008 by 4% of the amount payable6 (instead of by 8%7).

A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.