Finance Bill

Session 2013 - 14
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Other Bills before Parliament

Finance Bill

Finance Bill
Part 4 — Excise duties and other taxes
105

176
Transfer to spouse or civil partner not domiciled in United Kingdom
(1)
Section 18 of IHTA 1984 (transfers between spouses or civil partners) is
amended as follows.
(2)
In subsection (2) (transfer to spouse or civil partner not domiciled in United
Kingdom), for “£55,000” substitute “the exemption limit at the time of the
5
transfer,”.
(3)
After subsection (2) insert—
“(2A)
For the purposes of subsection (2), the exemption limit is the amount
shown in the second column of the first row of the Table in Schedule 1
(upper limit of portion of value charged at rate of nil per cent).”
10
(4)
The amendments made by this section have effect in relation to transfers of
value made on or after 6 April 2013.
Fuel
177
Fuel duties: rates of duty and rebates from 1 April 2013
(1)
HODA 1979 is amended as follows.
15
(2)
In section 6(1A) (main rates)—
(a)
in paragraph (a) (unleaded petrol), for “£0.6097” substitute “£0.5795”,
(b)
in paragraph (aa) (aviation gasoline), for “£0.3966” substitute “£0.3770”,
(c)
in paragraph (b) (light oil other than unleaded petrol or aviation
gasoline), for “£0.7069” substitute “£0.6767”, and
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(d)
in paragraph (c) (heavy oil), for “£0.6097” substitute “£0.5795”.
(3)
In section 8(3) (road fuel gas)—
(a)
in paragraph (a) (natural road fuel gas), for “£0.2907” substitute
“£0.2470”, and
(b)
in paragraph (b) (other road fuel gas), for “£0.3734” substitute
25
“£0.3161”.
(4)
In section 11(1) (rebate on heavy oil)—
(a)
in paragraph (a) (fuel oil), for “£0.1126” substitute “£0.1070”, and
(b)
in paragraph (b) (gas oil), for “£0.1172” substitute “£0.1114”.
(5)
In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.1126”
30
substitute “£0.1070”.
(6)
In section 14A(2) (rebate on certain biodiesel), for “£0.1172” substitute
“£0.1114”.
(7)
The following instruments are revoked—
(a)
Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc) Order
35
2012 (S.I. 2012/3055), and
(b)
Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2012 (S.I. 2012/
3056).
(8)
The amendments and revocations made by this section are treated as having
come into force on 1 April 2013.
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Finance Bill
Part 4 — Excise duties and other taxes
106

Alcohol
178
Rates of alcoholic liquor duties
(1)
ALDA 1979 is amended as follows.
(2)
In section 5 (rate of duty on spirits), for “£26.81” substitute “£28.22”.
(3)
In section 36(1AA) (rates of general beer duty)—
5
(a)
in paragraph (za) (rate of duty on lower strength beer), for “£9.76”
substitute “£9.17”, and
(b)
in paragraph (a) (standard rate of duty on beer), for “£19.51” substitute
“£19.12”.
(4)
In section 37(4) (rate of high strength beer duty), for “£4.88” substitute “£5.09”.
10
(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 “£245.32” substitute “£258.23”,
(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 “£56.55”
15
substitute “£59.52”, and
(c)
in paragraph (c) (rate of duty per hectolitre in any other case), for
“£37.68” substitute “£39.66”.
(6)
For the table in Schedule 1 substitute—
“Table of rates of duty on wine and made-wine
20
Part 1
Wine or made-wine of a strength not exceeding 22 per cent

Description of wine or made-wine
Rates of duty

per hectolitre £

Wine or made-wine of a strength not exceeding 4 per
82.18

25

cent

Wine or made-wine of a strength exceeding 4 per cent
113.01

but not exceeding 5.5 per cent

Wine or made-wine of a strength exceeding 5.5 per cent
266.72

but not exceeding 15 per cent and not being sparkling

30

Sparkling wine or sparkling made-wine of a strength
258.23

exceeding 5.5 per cent but less than 8.5 per cent

Sparkling wine or sparkling made-wine of a strength of
341.63

8.5 per cent or of a strength exceeding 8.5 per cent but

not exceeding 15 per cent

35

Wine or made-wine of a strength exceeding 15 per cent
355.59

but not exceeding 22 per cent

Finance Bill
Part 4 — Excise duties and other taxes
107

Part 2
Wine or made-wine of a strength exceeding 22 per cent

Description of wine or made-wine
Rates of duty per

litre of alcohol in

wine or made-

5

wine £

Wine or made-wine of a strength exceeding 22 per cent
28.22”.

(7)
The amendments made by this section are treated as having come into force on
25 March 2013.
Tobacco
10
179
Rates of tobacco products duty
(1)
For the table in Schedule 1 to TPDA 1979 substitute—
“TABLE

1. Cigarettes
An amount equal to 16.5 per

cent of the retail price plus

15

£176.22 per thousand cigarettes

2. Cigars
£219.82 per kilogram

3. Hand-rolling tobacco
£172.74 per kilogram

4. Other smoking tobacco and
£96.64 per kilogram”.

chewing tobacco

20
(2)
The amendment made by this section is treated as having come into force at 6
pm on 20 March 2013.
180
Meaning of “tobacco products”
(1)
Section 1 of TPDA 1979 (tobacco products) is amended as follows.
(2)
In subsection (1), omit “, but does not include herbal smoking products”.
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(3)
After that subsection insert—
“(1A)
But a product is not a tobacco product for the purposes of this Act if—
(a)
the product does not contain any tobacco, and
(b)
the Commissioners are satisfied that—
(i)
the product is of a description that is used for medical
30
purposes, and
(ii)
the product is intended to be used exclusively for such
purposes.”
(4)
In subsection (3), omit “but not including herbal smoking products”.

Finance Bill
Part 4 — Excise duties and other taxes
108

(5)
Omit subsection (6).
(6)
The amendments made by this section come into force on 1 January 2014.
Gambling
181
Rates of gaming duty
(1)
In section 11(2) of FA 1997 (rates of gaming duty), for the table substitute—
5

“Table

Part of gross gaming yield
Rate

The first £2,242,500
15 per cent

The next £1,546,000
20 per cent

10

The next £2,707,500
30 per cent

The next £5,714,500
40 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 2013.
15
182
Combined bingo
(1)
Section 20A of BGDA 1981 (combined bingo) is amended as follows.
(2)
In subsection (3) for the words from the beginning to “second promoter”)—”
substitute “Where money representing such payments (so far as they
constituted stakes hazarded in the combined bingo) is paid in an accounting
20
period by one promoter of the bingo (“the first promoter”) to another (“the
second promoter”), to the extent that the money is used (directly or indirectly)
to provide bingo winnings for combined bingo promoted by the second
promoter—”.
(3)
Omit subsection (4).
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(4)
The amendments made by this section have effect in relation to accounting
periods beginning on or after the day on which this Act is passed.
Air passenger duty
183
Air passenger duty: rates of duty from 1 April 2013
(1)
Section 30 of FA 1994 (air passenger duty: rates of duty) is amended as follows.
30
(2)
In subsection (3)—
(a)
in paragraph (a) for “£65” substitute “£67”, and
(b)
in paragraph (b) for “£130” substitute “£134”.
(3)
In subsection (4)—

Finance Bill
Part 4 — Excise duties and other taxes
109

(a)
in paragraph (a) for “£81” substitute “£83”, and
(b)
in paragraph (b) for “£162” substitute “£166”.
(4)
In subsection (4A)—
(a)
in paragraph (a) for “£92” substitute “£94”, and
(b)
in paragraph (b) for “£184” substitute “£188”.
5
(5)
The amendments made by this section have effect in relation to the carriage of
passengers beginning on or after 1 April 2013.
184
Air passenger duty: miscellaneous provision
(1)
In section 38 of FA 1994 (accounting for and payment of duty) after subsection
(2) insert—
10
“(2A)
Regulations may require a prescribed person to make, at prescribed
times during a prescribed period, payments based on an estimate of
what the person’s liability will be for duty charged in the period.
(2B)
The estimate and the amounts of the payments are to be determined in
accordance with provision made by the regulations.
15
(2C)
The payments are to be treated as being payments on account of the
person’s liability for duty charged in the period.
(2D)
The regulations must make provision for dealing with cases where this
results in an overpayment of duty by providing for amounts—
(a)
to be repaid by the Commissioners, or
20
(b)
to be treated as having been paid on account of the person’s
liability for duty charged in other periods,

or both.”
(2)
In Part 2 of Schedule 5A to FA 1994 (territories etc) at the appropriate place
insert “South Sudan”.
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(3)
The amendment made by subsection (2) has effect in relation to the carriage of
passengers beginning on or after 9 July 2011.
Vehicle excise duty
185
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.
30
(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 “£220” substitute “£225”, and
(b)
in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with
35
engine cylinder capacity not exceeding 1,549cc), for “£135” substitute
“£140”.
(3)
In paragraph 1B (graduated rates of duty for light passenger vehicles)—

Finance Bill
Part 4 — Excise duties and other taxes
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(a)
for the tables substitute—
“Table 1
Rates payable on first vehicle licence for vehicle

CO2 emissions figure
Rate

(1)
(2)
(3)
(4)

5

   Exceeding
Not exceeding
Reduced rate
Standard rate

g/km
g/km
£
£

         130
         140
         115
          125

         140
         150
         130
          140

         150
         165
         165
          175

10

         165
         175
         275
          285

         175
         185
         325
          335

         185
         200
         465
          475

         200
         225
         610
          620

         225
         255
         830
          840

15

         255
           —
         1055
          1065

Table 2
Rates payable on any other vehicle licence for vehicle

CO2 emissions figure
Rate

(1)
(2)
(3)
(4)

20

   Exceeding
Not exceeding
Reduced rate
Standard rate

g/km
g/km
£
£

         100
         110
          10
           20

         110
         120
          20
           30

         120
         130
          95
          105

25

         130
         140
         115
          125

         140
         150
         130
          140

         150
         165
         165
          175

Finance Bill
Part 4 — Excise duties and other taxes
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CO2 emissions figure
Rate

(1)
(2)
(3)
(4)

   Exceeding
Not exceeding
Reduced rate
Standard rate

g/km
g/km
£
£

         165
         175
         190
          200

5

         175
         185
         210
          220

         185
         200
         250
          260

         200
         225
         270
          280

         225
         255
         465
          475

         255
           —
         480
          490”;

10

(b)
in the sentence immediately following the tables, for paragraphs (a)
and (b) substitute—
“(a)
in column (3), in the last two rows, “270” were
substituted for “465” and “480”, and
(b)
in column (4), in the last two rows, “280” were
15
substituted for “475” and “490”.”
(4)
In paragraph 1J (VED rates for light goods vehicles)—
(a)
in paragraph (a), for “£215” substitute “£220”, and
(b)
in paragraph (b), for “£135” substitute “£140”.
(5)
In paragraph 2(1) (VED rates for motorcycles)—
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(a)
in paragraph (a), for “£16” substitute “£17”,
(b)
in paragraph (b), for “£36” substitute “£37”,
(c)
in paragraph (c), for “£55” substitute “£57”, and
(d)
in paragraph (d), for “£76” substitute “£78”.
(6)
The amendments made by this section have effect in relation to licences taken
25
out on or after 1 April 2013.
186
Not exhibiting licence: period of grace
(1)
In section 33 of VERA 1994 (not exhibiting licence), omit subsections (1B) to
(1D).
(2)
After that section insert—
30
“33A
Not exhibiting licence: period of grace
(1)
A person is not guilty of an offence under subsection (1) or (1A) of
section 33 by using or keeping a vehicle on a public road during any of
the following periods.

First registration
35

The period of 14 days beginning with the day on which the vehicle is
first registered under this Act.