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Finance Bill


Finance Bill
Part 4 — Excise duties and other taxes

107

 

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

20

(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.

40

 
 

Finance Bill
Part 4 — Excise duties and other taxes

108

 

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

109

 

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”.

25

(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

110

 

(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).

25

(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

111

 

(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”.

25

(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

112

 

(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

113

 
 

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)—

20

(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.

 
 

 
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