Statutory Instruments
EXCISE
Made
4th August 2025
The Treasury make this Order in exercise of the powers conferred by section 104(3) and (4)(a) of the Finance Act 2009(1).
1. This Order may be cited as the Finance Act 2009 (Section 101) (Alcohol Duty) (Appointed Day) Order 2025.
2. In this Order, “alcohol duty” has the meaning given in section 47 of the Finance (No. 2) Act 2023 (alcohol duty: charge)(2).
3. 1st September 2025 is appointed as the day on which section 101 of the Finance Act 2009 (late payment interest on sums due to HMRC)(3) comes into force for the purposes of alcohol duty.
Anna Turley
Nicholas Dakin
Two of the Lords Commissioners of His Majesty's Treasury
4th August 2025
(This note is not part of the Order)
This Order appoints 1st September 2025 as the day on which the interest regime set out in section 101 of the Finance Act 2009 (c. 10) on late payment interest comes into force for the purposes of alcohol duty. Section 101 has already been brought into force for other purposes.
Section 101 applies late payment interest to any sum due by virtue of an enactment to His Majesty’s Revenue and Customs but paid late.
The current applicable rate in respect of late payment interest is set out in the Taxes and Duties, etc (Interest Rate) Regulations 2011 (S.I. 2011/2446). These Regulations were made in exercise of the powers conferred by section 103 of the Finance Act 2009.
A Tax Information and Impact Note has not been prepared for this instrument as it gives effect to previously announced policy and is an appointed day order.
Subsections (10) and (11) of section 101 were repealed by paragraph 116 of Part 2 of Schedule 8 to the Taxation (Cross-border Trade) Act 2018 (c. 22).