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Finance (No. 3) BillPage 10

14 General beer duty: reduced rate for lower strength beer

(1) Part 3 of ALDA 1979 (beer) is amended as follows.

(2) In section 36 (general beer duty), in subsection (1AA) (rates of duty)—

(a) before paragraph (a) insert—

(za) 5in the case of beer that is of a strength which exceeds 1.2
per cent but does not exceed 2.8 per cent, £9.29 per
hectolitre per cent of alcohol in the beer;,

(b) in paragraph (a), after “that” insert “is of a strength which exceeds 2.8
per cent and”,

(c) 10in paragraph (b), after “small brewery beer” insert “that is of a strength
which exceeds 2.8 per cent and is”, and

(d) in paragraph (c), after “small brewery beer” insert “that is of a strength
which exceeds 2.8 per cent and is”.

(3) For the italic heading immediately preceding section 36A substitute “Beer from
15small breweries
”.

(4) In section 36D (rate of general beer duty for small brewery beer from singleton
breweries)—

(a) in subsection (2), after “section” insert “, unless the beer is within
section 36(1AA)(za) (rate for lower strength beer)”, and

(b) 20in the heading after “beer” insert “(other than lower strength beer)”.

(5) In section 36F (rate of general beer duty for small brewery beer from co-
operated breweries)—

(a) in subsection (2), after “section” insert “, unless the beer is within
section 36(1AA)(za) (rate for lower strength beer)”, and

(b) 25in the heading after “beer” insert “(other than lower strength beer)”.

(6) Immediately above section 36H (power to vary reduced rate provisions) insert
as an italic heading “Power to vary rates”.

(7) The amendments made by this section come into force on 1 October 2011.

15 New high strength beer duty

(1) 30Schedule 1 contains provision for and in connection with a duty of excise on
high strength beer.

(2) The Commissioners for Her Majesty’s Revenue and Customs are responsible
for the collection and management of that duty.

Tobacco duties

16 35Rates of tobacco products duty

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

Finance (No. 3) BillPage 11

Table
1.Cigarettes An amount equal to 16.5 per cent
of the retail price plus £154.95 per
thousand cigarettes
2.Cigars 5£193.29 per kilogram
3.Hand-rolling tobacco £151.90 per kilogram
4.Other smoking tobacco
and chewing tobacco
£84.98 per kilogram.

(2) The amendment made by this section is treated as having come into force at 6
10pm on 23 March 2011.

Gambling duties

17 Rates of gaming duty

(1) In section 11(2) of FA 1997 (rates of gaming duty), for the table substitute—


Table
15
Part of gross gaming yield Rate
The first £2,067,000 15 per cent
The next £1,425,000 20 per cent
The next £2,496,000 30 per cent
The next £5,268,000 2040 per cent
The remainder 50 per cent.

(2) The amendment made by this section has effect in relation to accounting
periods beginning on or after 1 April 2011.

18 Amusement machine licence duty

(1) 25In 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
30
£
1 535 270 215 215 195 85
2 1070 535 425 425 385 160

Finance (No. 3) BillPage 12

Months for
which licence
granted
Category
A

£
Category
B1

£
Category
B2

£
Category
B3

£
Category
B4

£
Category
C

£
3 1605 805 635 635 575 5240
4 2140 1070 845 845 765 320
5 2675 1340 1055 1055 960 400
6 3210 1605 1265 1265 1150 480
7 3745 1875 1475 1475 1340 555
8 4280 2140 1685 1685 1530 10635
9 4815 2410 1895 1895 1725 715
10 5350 2675 2105 2105 1915 795
11 5885 2945 2315 2315 2105 875
12 6110 3055 2405 2405 2185 905.

(2) 15The 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 25
March 2011.

Fuel duties

19 20Fuel duties: rates of duty and rebates from 23 March 2011

(1) HODA 1979 is amended as follows.

(2) In section 6(1A) (main rates)—

(a) in paragraph (a) (unleaded petrol), for “£0.5895” substitute “£0.5795”,

(b) in paragraph (aa) (aviation gasoline), for “£0.3835” substitute “£0.3770”,

(c) 25in paragraph (b) (light oil other than unleaded petrol or aviation
gasoline), for “£0.6867” substitute “£0.6767”, and

(d) in paragraph (c) (heavy oil), for “£0.5895” substitute “£0.5795”.

(3) In section 8(3) (road fuel gas)—

(a) in paragraph (a) (natural road fuel gas), for “£0.2615” substitute
30“£0.2470”, and

(b) in paragraph (b) (other road fuel gas), for “£0.3304” substitute
“£0.3161”.

(4) In section 11(1) (rebate on heavy oil)—

(a) in paragraph (a) (fuel oil), for “£0.1088” substitute “£0.1070”, and

(b) 35in paragraph (b) (gas oil), for “£0.1133” substitute “£0.1114”.

(5) In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.1088”
substitute “£0.1070”.

Finance (No. 3) BillPage 13

(6) In section 14A(2) (rebate on certain biodiesel), for “£0.1133” substitute
“£0.1114”.

(7) The amendments made by this section are treated as having come into force at
6 pm on 23 March 2011.

20 5Fuel duties: rates of duty and rebates from 1 January 2012

(1) HODA 1979 is amended as follows.

(2) In section 6(1A) (main rates)—

(a) in paragraph (a) (unleaded petrol), for “£0.5795” substitute “£0.6097”,

(b) in paragraph (aa) (aviation gasoline), for “£0.3770” substitute “£0.3966”,

(c) 10in paragraph (b) (light oil other than unleaded petrol or aviation
gasoline), for “£0.6767” substitute “£0.7069”, and

(d) in paragraph (c) (heavy oil), for “£0.5795” substitute “£0.6097”.

(3) In section 8(3) (road fuel gas)—

(a) in paragraph (a) (natural road fuel gas), for “£0.2470” substitute
15“£0.2907”, and

(b) in paragraph (b) (other road fuel gas), for “£0.3161” substitute
“£0.3734”.

(4) In section 11(1) (rebate on heavy oil)—

(a) in paragraph (a) (fuel oil), for “£0.1070” substitute “£0.1126”, and

(b) 20in paragraph (b) (gas oil), for “£0.1114” substitute “£0.1172”.

(5) In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.1070”
substitute “£0.1126”.

(6) In section 14A(2) (rebate on certain biodiesel), for “£0.1114” substitute
“£0.1172”.

(7) 25The amendments made by this section come into force on 1 January 2012.

Vehicle excise duty

21 VED 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) 30in sub-paragraph (2) (vehicle not covered elsewhere in Schedule
otherwise than with engine cylinder not exceeding 1,549cc), for “£205”
substitute “£215”, and

(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with
engine cylinder capacity not exceeding 1,549cc), for “£125” substitute
35“£130”.

(3) In paragraph 1B (graduated rates of duty for light passenger vehicles)—

Finance (No. 3) BillPage 14

(a) for the tables substitute—

Table 1

Rates payable on first vehicle licence for vehicle
CO2 emissions figure Rate
(1) (2) (3) (4)
Exceeding Not exceeding Reduced rate Standard rate
g/km g/km £ 5

£

130 140 105 115
140 150 120 130
150 165 155 165
165 175 255 10 265
175 185 305 315
185 200 435 445
200 225 570 580
225 255 780 790
255 990 15 1000

Table 2

Rates payable on any other vehicle licence for vehicle
CO2 emissions figure Rate
(1) (2) (3) (4)
Exceeding Not exceeding Reduced rate Standard rate
g/km g/km £

20£

100 110 10 20
110 120 20 30
120 130 85 95
130 140 105 115
140 150 120 25 130
150 165 155 165

Finance (No. 3) BillPage 15

CO2 emissions figure Rate
(1) (2) (3) (4)
Exceeding Not exceeding Reduced rate Standard rate
g/km g/km £

5£

165 175 180 190
175 185 200 210
185 200 235 245
200 225 250 260
225 255 435 10 445
255 450 460;

(b) in the sentence immediately following the tables, for paragraphs (a)
and (b) substitute—

(a) in column (3), in the last two rows, “250” were
15substituted for “435” and “450”, and

(b) in column (4), in the last two rows, “260” were
substituted for “445” and “460”.

(4) In paragraph 1J (VED rates for light goods vehicles)—

(a) in paragraph (a), for “£200” substitute “£210”, and

(b) 20in paragraph (b), for “£125” substitute “£130”.

(5) In paragraph 2(1) (VED rates for motorcycles)—

(a) in paragraph (a), for “£15” substitute “£16”,

(b) in paragraph (b), for “£33” substitute “£35”,

(c) in paragraph (c), for “£50” substitute “£53”, and

(d) 25in paragraph (d), for “£70” substitute “£74”.

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