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(b) in paragraph (a), (standard rate of duty on beer), for “£19.12” substitute
“£18.74”.

(3) In section 37(4) (rate of high strength beer duty), for “£5.09” substitute “£5.29”.

(4) In section 62(1A) (rates of duty on cider), in paragraph (a) (rate of duty per
5hectolitre on sparkling cider of a strength exceeding 5.5%), for “£258.23”
substitute “£264.61”.

(5) For Part 1 of the table in Schedule 1 substitute—

Part 1
Part 1 Wine or made-wine of a strength not exceeding 22%
Description of wine or made-wine 10Rates of duty
per hectolitre £
Wine or made-wine of a strength not exceeding 4% 84.21
Wine or made-wine of a strength exceeding 4% but not
exceeding 5.5%
115.80
Wine or made-wine of a strength exceeding 5.5% but not
exceeding 15% and not being sparkling
15273.31
Sparkling wine or sparkling made-wine of a strength
exceeding 5.5% but less than 8.5%
264.61
Sparkling wine or sparkling made-wine of a strength of
at least 8.5% but not exceeding 15%
350.07
20
Wine or made-wine of a strength exceeding 15% but not
exceeding 22%
364.37.

(6) The amendments made by this section are treated as having come into force on
24 March 2014.

25Tobacco

71 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% of
30the retail price plus £184.10 per
thousand cigarettes
2. Cigars £229.65 per kilogram
3. Hand-rolling tobacco £180.46 per kilogram
4. Other smoking tobacco and
chewing tobacco
£100.96 per kilogram.
35

(2) The amendment made by this section is treated as having come into force at 6
pm on 19 March 2014.

Air passenger duty

72 Air passenger duty: rates of duty from 1 April 2014

(1) 40Section 30 of FA 1994 (air passenger duty: rates of duty) is amended as follows.

(2) In subsection (3)—

(a) in paragraph (a), for “£67” substitute “£69”, and

(b) in paragraph (b), for “£134” substitute “£138”.

(3)
In subsection (4)—

(a) 45in paragraph (a), for “£83” substitute “£85”, and

(b) in paragraph (b), for “£166” substitute “£170”.

(4)
In subsection (4A)—

(a) in paragraph (a), for “£94” substitute “£97”, and

(b) in paragraph (b), for “£188” substitute “£194”.

(5) 50The amendments made by this section have effect in relation to the carriage of
passengers beginning on or after 1 April 2014.

73 Air passenger duty: rates of duty from 1 April 2015

(1) Chapter 4 of Part 1 of FA 1994 (air passenger duty) is amended as follows.

(2) Section 30 (rates of duty), as amended by section 72 of this Act, is amended as
55follows.

(3) Omit subsections (3) and (4).

(4) In subsection (4A)—

(a) in paragraph (a) for “£97” substitute “£71”, and

(b) in paragraph (b) for “£194” substitute “£142”.

(5) 60In subsection (4E)—

(a) in paragraph (a) for “twice the rate in subsection (2)(b)” substitute “six
times the rate in subsection (2)(a)”,

(b) after paragraph (a) insert “and”,

(c) omit paragraph (b),

(d) 65omit paragraph (c) and the “and” after it, and

(e) in paragraph (d) for “twice the rate in subsection (4A)(b)” substitute
“six times the rate in subsection (4A)(a)”.

(6) Section 30A (Northern Ireland long haul rates of duty) is amended as follows.

(7) Omit subsections (2) to (4).

(8) 70In subsection (5) for “If the passenger’s journey ends at any other place”
substitute “Air passenger duty is chargeable on the carriage of the chargeable
passenger at the rate determined as follows”.

(9) In subsection (5A)—

(a) omit paragraph (a),

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(b) omit paragraph (b) and the “and” after it, and

(c) in paragraph (c)—

(i) omit the words from the beginning to “(5)(a) or (b),”,

(ii) after “instead” insert “of the rate set for the purposes of
5subsection (5)(a) or (b)”, and

(iii) in sub-paragraph (ii) for “twice the rate set for the purposes of
subsection (5)(b)” substitute “six times the rate set for the
purposes of subsection (5)(a)”.

(10) In Schedule 5A (territories) omit Parts 2 and 3.

(11) 10The amendments made by this section have effect in relation to the carriage of
passengers beginning on or after 1 April 2015.

74 Air passenger duty: adjustments to Part 3 of Schedule 5A to FA 1994

(1) In Part 3 of Schedule 5A to FA 1994 (air passenger duty: territories)—

(a) omit “Ascension Island”, “Netherlands Antilles” and “Saint Helena”,
15and

(b) at the appropriate places insert—

“Bonaire”,

“Curaçao”,

“Saba”,

20“Saint Helena, Ascension and Tristan da Cunha”,

“Sint Eustatius”, and

“Sint Maarten”.

(2) The amendments made by this section have effect in relation to the carriage of
passengers beginning on or after the day on which this Act is passed.

25Vehicle excise duty

75 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) in sub-paragraph (2) (vehicle not covered elsewhere in Schedule
30otherwise than with engine cylinder capacity not exceeding 1,549cc),
for “£225” substitute “£230”, and

(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with
engine cylinder capacity not exceeding 1,549cc), for “£140” substitute
“£145”.

(3) 35In paragraph 1B (graduated rates of duty for light passenger vehicles)—

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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)
Exceeding Not exceeding Reduced rate Standard rate
g/km g/km £ 5

£

130 140 120 130
140 150 135 145
150 165 170 180
165 175 280 10 290
175 185 335 345
185 200 475 485
200 225 625 635
225 255 850 860
255 1080 15 1090

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
120 130 100 110
130 140 120 130
140 150 135 25 145
150 165 170 180

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

5£

165 175 195 205
175 185 215 225
185 200 255 265
200 225 275 285
225 255 475 10 485
255 490 500;

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

(a) in column (3), in the last two rows, “275” were
15substituted for “475” and “490”, and

(b) in column (4), in the last two rows, “285” were
substituted for “485” and “500”.

(4) In paragraph 1J (VED rates for light goods vehicles), in paragraph (a), for
“£220” substitute “£225”.

(5) 20In paragraph 2(1) (VED rates for motorcycles)—

(a) in paragraph (b), for “£37” substitute “£38”,

(b) in paragraph (c), for “£57” substitute “£58”, and

(c) in paragraph (d), for “£78” substitute “£80”.

(6) The amendments made by this section have effect in relation to licences taken
25out on or after 1 April 2014.

76 VED rates: rigid goods vehicle with trailers

(1) For paragraph 10 of Schedule 1 to VERA 1994 (supplement to annual rate of
duty for rigid goods vehicle with trailer), substitute—

10 (1) This paragraph applies to relevant rigid goods vehicles.

(2) 30A “relevant rigid goods vehicle” is a rigid goods vehicle which—

(a) has a revenue weight exceeding 11,999 kgs,

(b) is not a vehicle falling within paragraph 9(2), and

(c) is used for drawing a trailer which has a plated gross weight
exceeding 4,000 kgs and when so drawn is used for the
35conveyance of goods or burden.

(3) The annual rate of vehicle excise duty applicable to a relevant rigid
goods vehicle is to be determined in accordance with the following
tables by reference to—

(a) whether or not the vehicle has road-friendly suspension,

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(b) the number of axles on the vehicle,

(c) the appropriate HGV road user levy band for the vehicle (see
column (1) in the tables),

(d) the plated gross weight of the trailer (see columns (2) and (3)
5in the tables), and

(e) the total of the revenue weight for the vehicle and the plated
gross weight of the trailer (the “total weight”) (see columns
(4) and (5) in the tables).

(4) For the purposes of this paragraph a vehicle does not have road-
10friendly suspension if any driving axle of the vehicle has neither —

(a) an air suspension (that is, a suspension system in which at
least 75% of the spring effect is caused by an air spring), nor

(b) a suspension which is regarded as being equivalent to an air
suspension for the purposes under Annex II of Council
15Directive 96/53/EC.

(5) The “appropriate HGV road user levy band” in relation to a vehicle
means the band into which the vehicle falls for the purposes of
calculating the rate of HGV road user levy that is charged in respect
of the vehicle (see Schedule 1 to the HGV Road User Levy Act 2013).

(6) 20The tables are arranged as follows—

(a) table 1 applies to relevant rigid goods vehicles with road-
friendly suspension on which there are 2 axles;

(b) table 2 applies to relevant rigid goods vehicles with road-
friendly suspension on which there are 3 axles;

(c) 25table 3 applies to relevant rigid goods vehicles with road-
friendly suspension on which there are 4 or more axles;

(d) table 4 applies to relevant rigid goods vehicles which do not
have road-friendly suspension and on which there are 2
axles;

(e) 30table 5 applies to relevant rigid goods vehicles which do not
have road-friendly suspension and on which there are 3
axles;

(f) table 6 applies to relevant rigid goods vehicles which do not
have road-friendly suspension and on which there are 4 or
35more axles.

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Table 1

Vehicles with road-friendly suspension and 2 axles
Appropri
ate HGV
road user
levy band
Plated gross weight of
trailer
Total weight Rate


5
(1) (2) (3) (4) (5) (6)
Exceeding
(kgs)
Not
exceeding
(kgs)
Exceeding
(kgs)
Not
exceeding
(kgs)
£

B(T) 4,000 12,000 - 27,000 10230
B(T) 12,000 - - 33,000 295
B(T) 12,000 - 33,000 36,000 401
B(T) 12,000 - 36,000 38,000 319
B(T) 12,000 - 38,000 - 444
D(T) 4,000 12,000 - 30,000 15365
D(T) 12,000 - - 38,000 430
D(T) 12,000 - 38,000 - 444

Table 2

Vehicles with road-friendly suspension and 3 axles
Appropri
ate HGV
road user
levy band
Plated gross weight of
trailer
Total weight Rate
20

(1) (2) (3) (4) (5) (6)
Exceeding
(kgs)
Not
exceeding
(kgs)
Exceeding
(kgs)
Not
exceeding
(kgs)
£
25
B(T) 4,000 12,000 - 33,000 230
B(T) 12,000 - - 38,000 295
B(T) 12,000 - 38,000 40,000 392
B(T) 12,000 - 40,000 - 30295

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Appropri
ate HGV
road user
levy band
Plated gross weight of
trailer
Total weight Rate


(1) (2) (3) (4) (5) 5(6)
Exceeding
(kgs)
Not
exceeding
(kgs)
Exceeding
(kgs)
Not
exceeding
(kgs)
£

C(T) 4,000 12,000 - 35,000 305
C(T) 12,000 - - 38,000 10370
C(T) 12,000 - 38,000 40,000 392
C(T) 12,000 - 40,000 - 370
D(T) 4,000 10,000 - 33,000 365
D(T) 4,000 10,000 33,000 36,000 401
D(T) 10,000 12,000 - 38,000 15365
D(T) 12,000 - - - 430

Table 3

Vehicles with road-friendly suspension and 4 or more axles
Appropri
ate HGV
road user
levy band
Plated gross weight of
trailer
Total weight Rate

20
(1) (2) (3) (4) (5) (6)
Exceeding
(kgs)
Not
exceeding
(kgs)
Exceeding
(kgs)
Not
exceeding
(kgs)
£

25
B(T) 4,000 12,000 - 35,000 230
B(T) 12,000 - - - 295
C(T) 4,000 12,000 - 37,000 305
C(T) 12,000 - - - 370
D(T) 4,000 12,000 - 39,000 30365
D(T) 12,000 - - - 430
E(T) 4,000 12,000 - - 535

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Appropri
ate HGV
road user
levy band
Plated gross weight of
trailer
Total weight Rate


(1) (2) (3) (4) (5) 5(6)
Exceeding
(kgs)
Not
exceeding
(kgs)
Exceeding
(kgs)
Not
exceeding
(kgs)
£

E(T) 12,000 - - - 600

10Table 4

Vehicles without road-friendly suspension with 2 axles
Appropri
ate HGV
road user
levy band
Plated gross weight of
trailer
Total weight Rate


(1) (2) (3) (4) (5) 15(6)
Exceeding
(kgs)
Not
exceeding
(kgs)
Exceeding
(kgs)
Not
exceeding
(kgs)
£

B(T) 4,000 12,000 - 27,000 230
B(T) 12,000 - - 31,000 20295
B(T) 12,000 - 31,000 33,000 401
B(T) 12,000 - 33,000 36,000 609
B(T) 12,000 - 36,000 38,000 444
B(T) 12,000 - 38,000 - 604
D(T) 4,000 12,000 - 30,000 25365
D(T) 12,000 - - 33,000 430
D(T) 12,000 - 33,000 36,000 609
D(T) 12,000 - 36,000 38,000 444
D(T) 12,000 - 38,000 - 604

30Table 5

Vehicles without road-friendly suspension with 3 axles
Appropri
ate HGV
road user
levy band
Plated gross weight of
trailer
Total weight Rate


(1) (2) (3) (4) (5) 35(6)
Exceeding
(kgs)
Not
exceeding
(kgs)
Exceeding
(kgs)
Not
exceeding
(kgs)
£

B(T) 4,000 10,000 - 29,000 230
B(T) 4,000 10,000 29,000 31,000 40289
B(T) 10,000 12,000 - 33,000 230
B(T) 12,000 - - 36,000 295
B(T) 12,000 - 36,000 38,000 392
B(T) 12,000 - 38,000 - 542
C(T) 4,000 10,000 - 31,000 45305
C(T) 4,000 10,000 31,000 33,000 401
C(T) 10,000 12,000 - 35,000 305
C(T) 12,000 - - 36,000 370
C(T) 12,000 - 36,000 38,000 392
C(T) 12,000 - 38,000 - 50542
D(T) 4,000 10,000 - 31,000 365
D(T) 4,000 10,000 31,000 33,000 401
D(T) 4,000 10,000 33,000 35,000 609
D(T) 10,000 12,000 - 36,000 365
D(T) 10,000 12,000 36,000 37,000 55392
D(T) 12,000 - - 38,000 430
D(T) 12,000 - 38,000 - 542

Table 6

Vehicles without road-friendly suspension with 4 or more axles
Appropri
ate HGV
road user
levy band
Plated gross weight of
trailer
Total weight Rate
60

(1) (2) (3) (4) (5) (6)
Exceeding
(kgs)
Not
exceeding
(kgs)
Exceeding
(kgs)
Not
exceeding
(kgs)
£
65
B(T) 4,000 12,000 - 35,000 230
B(T) 12,000 - - - 295
C(T) 4,000 12,000 - 37,000 305
C(T) 12,000 - - - 70370
D(T) 4,000 10,000 - 36,000 365
D(T) 4,000 10,000 36,000 37,000 444
D(T) 10,000 12,000 - 39,000 365
D(T) 12,000 - - - 430
E(T) 4,000 10,000 - 38,000 75535
E(T) 4,000 10,000 38,000 - 604
E(T) 10,000 12,000 - - 535

(7) The annual rate of vehicle excise duty for a relevant rigid goods
vehicle which does not fall within any of tables 1 to 6 is £609.

(2) 80In paragraph 2(2) of Schedule 1 to the HGV Road User Levy Act 2013, for
“within paragraph 10” substitute “which is a relevant rigid goods vehicle
within the meaning of paragraph 10”.

(3) The amendment made by subsection (1) has effect in relation to licences taken
out on or after 1 April 2014.

(4) 85The amendment made by subsection (2) is treated as having come into force on
1 April 2014.

77 VED rates: use for exceptional loads, rigid goods vehicles and tractive units

(1) Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.

(2) In paragraph 6(2A)(a) (vehicles used for exceptional loads which do not satisfy
90reduced pollution requirements), for “£2,585” substitute “£1,585”.

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(3) In paragraph 9 (rigid goods vehicles which do not satisfy reduced pollution
requirements), for the table in sub-paragraph (1) substitute—

Revenue weight of vehicle Rate
(1) (2) (3) (4) (5)
Exceeding Not exceeding Two axle
vehicle
Three axle
vehicle
5Four or more
axle vehicle
kgs kgs £ £ £
3,500 7,500 165 165 165
7,500 11,999 200 200 200
11,999 14,000 95 95 1095
14,000 15,000 105 95 95
15,000 19,000 300 95 95
19,000 21,000 300 125 95
21,000 23,000 300 210 95
23,000 25,000 300 300 15210
25,000 27,000 300 300 300
27,000 44,000 300 300 560

(4) In paragraph 9(3) (rigid goods vehicles over 44,000 kgs which do not satisfy the
reduced pollution requirements), for “£2,585” substitute “£1,585”.

(5) 20For the italic heading immediately before paragraph 9 substitute “Rigid goods
vehicles exceeding 3,500 kgs revenue weight
”.

(6) In paragraph 11(1) (tractive units which do not satisfy reduced pollution
requirements)—

(a) for “table” substitute “tables”, and

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(b) for the table substitute—

Table 1

Tractive unit with two axles
Revenue weight of vehicle Rate
(1) (2) (3) (4) (5)
Exceeding Not exceeding Any no of semi-
trailer axles
2 or more semi-
trailer axles
3 or more semi-
5trailer axles
kgs kgs £ £ £
3,500 11,999 165 165 165
11,999 22,000 80 80 80
22,000 23,000 84 80 80
23,000 25,000 151 80 1080
25,000 26,000 265 100 80
26,000 28,000 265 146 80
28,000 31,000 300 300 80
31,000 33,000 560 560 210
33,000 34,000 560 609 15210
34,000 38,000 690 690 560
38,000 44,000 850 850 850

Table 2

Tractive unit with three or more axles
Revenue weight of vehicle Rate
(1) (2) (3) (4) (5)
Exceeding Not exceeding Any no of semi-
trailer axles
2 or more semi-
trailer axles
203 or more semi-
trailer axles
kgs kgs £ £ £
3,500 11,999 165 165 165
11,999 25,000 80 80 80
25,000 26,000 100 80 2580

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Revenue weight of vehicle Rate
(1) (2) (3) (4) (5)
Exceeding Not exceeding Any no of semi-
trailer axles
2 or more semi-
trailer axles
3 or more semi-
trailer axles
kgs kgs £ £ 5£
26,000 28,000 146 80 80
28,000 29,000 210 80 80
29,000 31,000 289 80 80
31,000 33,000 560 210 80
33,000 34,000 609 300 1080
34,000 36,000 609 300 210
36,000 38,000 690 560 300
38,000 44,000 850 850 560

(7) In paragraph 11(3) (tractive units above 44,000 kgs which do not satisfy
15reduced pollution requirements), for “£2,585” substitute “£1,585”.

(8) In paragraph 11C(2) (tractive units: special cases)—

(a) omit “Subject to paragraph 11D,”, and

(b) in paragraph (a), for “£650” substitute “£10”.

(9) Omit paragraph 11D (vehicles without road friendly suspension) and the italic
20heading before it.

(10) The amendments made by this section have effect in relation to licences taken
out on or after 1 April 2014.

78 VED: extension of old vehicles exemption from 1 April 2014

(1) In Schedule 2 to VERA 1994 (exempt vehicles) in paragraph 1A(1) (exemption
25for old vehicles) for “1973” substitute “1974”.

(2) The amendment made by subsection (1) is treated as having come into force on
1 April 2014.

(3) While a vehicle licence is in force in respect of a vehicle which is an exempt
vehicle by virtue of subsection (1)—

(a) 30nothing in that subsection has the effect that a nil licence is required to
be in force in respect of the vehicle, but

(b) for the purposes of section 33 of VERA 1994 the vehicle is to be treated
as one in respect of which vehicle excise duty is chargeable.

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79 VED: extension of old vehicles exemption from 1 April 2015

(1) In Schedule 2 to VERA 1994 (exempt vehicles) in paragraph 1A(1) (exemption
for old vehicles) for “1974” (as substituted by section 78) substitute “1975”.

(2) The amendment made by subsection (1) comes into force on 1 April 2015; but
5nothing in that subsection has the effect that a nil licence is required to be in
force in respect of a vehicle while a vehicle licence is in force in respect of it.

80 Abolition of reduced VED rates for meeting reduced pollution requirements

Schedule 14 contains provision abolishing the reduced rates of vehicle excise
duty for vehicles satisfying reduced pollution requirements.

81 10Six month licence: tractive units

(1) In section 3 of VERA 1994 (duration of licences), for subsection (2) substitute—

(2) A vehicle licence may be taken out for a vehicle for a period of six
months running from the beginning of the month in which the licence
first has effect if—

(a) 15the annual rate of vehicle excise duty in respect of the vehicle
exceeds £50, or

(b) the vehicle is one to which the annual rate of vehicle excise duty
specified in paragraph 11C(2)(a) of Schedule 1 applies (tractive
units: special cases).

(2) 20The amendment made by this section has effect in relation to licences taken out
on or after 1 April 2014.

82 Vehicles subject to HGV road user levy: amount of 6 month licence

(1) Section 4 of VERA 1994 (amount of duty) is amended as follows.

(2) In subsection (2), for “Where” substitute “Subject to subsection (2A), where”.

(3) 25After subsection (2) insert—

(2A) In the case of a vehicle which is charged to HGV road user levy, the
reference in subsection (2) to fifty-five per cent is to be read as a
reference to fifty per cent.

(4) The amendments made by this section have effect in relation to licences taken
30out on or after 1 April 2014.

83 Payment of vehicle excise duty by direct debit

(1) VERA 1994 is amended as follows.

(2) In section 4 (amount of duty) for subsections (1) to (2A) substitute—

(1) Where a vehicle licence for a vehicle of any description is taken out for
35a period of 12 months, vehicle excise duty is to be paid on the licence—

(a) at the annual rate of duty applicable to vehicles of that
description, or

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(b) if the duty is to be paid by more than one instalment pursuant
to an agreement under section 19B, at a rate equal to 105% of
that annual rate.

(2) Subject to subsection (2A), where a vehicle licence for a vehicle of any
5description is taken out for a period of 6 months, vehicle excise duty is
to be paid on the licence—

(a) at a rate equal to 55% of the annual rate of duty applicable to
vehicles of that description, or

(b) if the duty is to be paid by direct debit pursuant to an agreement
10under section 19B, at a rate equal to 52.5% of that annual rate.

(2A) In the case of a vehicle which is charged to HGV road user levy, the
reference in subsection (2)(a) to 55% is to be read as a reference to 50%.

(3) In section 13 (trade licences: duration and amount of duty)—

(a) in subsection (3), after “calendar year” insert “(“the applicable annual
15rate”)”,

(b) after subsection (3) insert—

(3A) Where a trade licence is taken out for a calendar year and the
duty is to be paid by more than one instalment pursuant to an
agreement under section 19B, the rate of duty is 105% of the
20applicable annual rate.,

(c) for subsection (4) substitute—

(4) The rate of duty applicable to a trade licence taken out for a
period of 6 months is—

(a) 55% of the applicable annual rate for a corresponding
25trade licence taken out for a calendar year, or

(b) if the duty is to be paid by direct debit pursuant to an
agreement under section 19B, 52.5% of that applicable
annual rate.,

(d) in subsection (5)(a), for “rate applicable to the” substitute “applicable
30annual rate for a”, and

(e) in subsection (6), for “subsection (4)” substitute “subsection (3A), (4)”.

(4) In section 13 (trade licences: duration and amount of duty) as set out in
paragraph 8(1) of Schedule 4 to VERA 1994 to have effect on and after a day
appointed by order—

(a) 35in subsection (4), after “twelve months” insert “(“the applicable annual
rate”)”,

(b) after subsection (4) insert—

(4A) Where a trade licence is taken out for a period of 12 months and
the duty is to be paid by more than one instalment pursuant to
40an agreement under section 19B, the rate of duty is 105% of the
applicable annual rate.,

(c) for subsection (5) substitute—

(5) The rate of duty applicable to a trade licence taken out for a
period of 6 months is—

(a) 4555% of the applicable annual rate for a corresponding
trade licence taken out for 12 months, or

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(b) if the duty is to be paid by direct debit pursuant to an
agreement under section 19B, 52.5% of that applicable
annual rate., and

(d) in subsection (6), for “subsection (5)” substitute “subsection (4A) or (5)”.

(5) 5In section 19A (payment by cheque)—

(a) in subsection (2)(b) omit “by post”, and

(b) in subsection (3)(b) and (d) omit “by post”.

(6) In section 19B (issue of licences before payment of duty)—

(a) after subsection (1) insert—

(1A) 10An agreement to pay the duty payable on a vehicle licence or a
trade licence may provide—

(a) for the duty to be paid by instalments,

(b) that if any of the rebate conditions in section 19(3) is
satisfied in relation to the vehicle for which the licence
15was issued, the licence is to cease to be in force from the
time specified in the agreement and any instalments
falling due after that time are no longer to be due, and

(c) for any instalments falling due after a request under
section 14(2) is received by the Secretary of State no
20longer to be due.,

(b) in subsection (2)(c) omit “by post”,

(c) in subsection (3)(b) and (d) omit “by post”, and

(d) after subsection (3) insert—

(4) But subsections (2) and (3) do not apply in a case where the
25agreement under subsection (1) provides for the duty payable
to be paid by more than one instalment (and for this case see
subsection (5)).

(5) In a case where—

(a) a vehicle licence or a trade licence is issued to a person
30in accordance with subsection (1),

(b) the duty payable on the licence is not received by the
Secretary of State in accordance with the agreement,

(c) the agreement provides for the duty payable to be paid
by more than one instalment,

(d) 35the Secretary of State sends a notice to the person
requiring the person to secure that the duty payable on
the licence (both in respect of instalments which have
fallen due and in respect of future instalments) is paid
within the period specified in the notice,

(e) 40the requirement in the notice is not complied with, and

(f) the Secretary of State sends a further notice to the person
informing that person that the licence is void from the
time specified in the notice,

the licence is to be void from the time specified.

(7) 45In section 35A (dishonoured cheques)—

(a) in subsection (1)(a), for “or 19B(3)(d)” substitute “, 19B(3)(d) or
19B(5)(f)”,

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(b) after subsection (7) insert—

(8) In a case where a notice is sent as mentioned in section 19B(5)(f)
the amounts specified in subsections (2)(b) and (4) are to be
calculated on the basis of the rate described in section 4(1)(b) or
513(3A) (whichever is relevant)., and

(c) in the heading, for “Dishonoured cheques” substitute “Failed
payments”.

(8) In section 36 (dishonoured cheques: additional liability)—

(a) after subsection (6) insert—

(7) 10In a case where a notice is sent as mentioned in section 19B(5)(f)
the amount specified in subsection (2) is to be calculated on the
basis of the rate described in section 4(1)(b) or 13(3A)
(whichever is relevant)., and

(b) in the heading, for “Dishonoured cheques” substitute “Failed
15payments”.

(9) In Schedule 4 (transitionals etc), after paragraph 8(3) insert—

(4) In cases in which the provisions set out in sub-paragraph (1) have
effect, sections 35A(8) and 36(7) are to be read as referring to section
13(4A) instead of section 13(3A).

(10) 20The amendments made by this section come into force on 1 October 2014.

84 Definition of “revenue weight”

(1) VERA 1994 is amended as follows.

(2) In section 60A (revenue weight), in subsection (9)(b)—

(a) for “at which” substitute “which must not be equalled or exceeded in
25order for”, and

(b) for “may lawfully” substitute “to lawfully”.

(3) In section 61 (vehicle weights)—

(a) in subsection (1)(b), after “not be” insert “equalled or”, and

(b) in subsection (2), after “not be” insert “equalled or”.

(4) 30The amendments made by this section have effect in relation to licences taken
out on or after 1 April 2014.

85 Vehicle excise and registration: other provisions

Schedule 15 contains other provisions relating to vehicle excise and
registration.

35HGV road user levy

86 HGV road user levy: rates tables

(1) Schedule 1 to the HGV Road User Levy Act 2013 (rates of HGV road user levy)
is amended as follows.

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(2) In paragraph 4, for “is Band G” substitute is—

(a) Band E(T), in the case of a rigid goods vehicle which is a
relevant rigid goods vehicle within the meaning of paragraph
10 of Schedule 1 to the 1994 Act (rigid goods vehicles used for
5drawing trailers of more than 4,000 kilograms), and

(b) Band G, in all other cases.

(3) For Tables 2 to 5 substitute—

Table 2: rigid goods vehicle
Revenue weight of vehicle 2 axle vehicle 3 axle vehicle 4 or more axle
vehicle
More than Not more than 10
kgs kgs Band Band Band
11,999 15,000 B B B
15,000 21,000 D B B
21,000 23,000 D C B
23,000 25,000 D D 15C
25,000 27,000 D D D
27,000 44,000 D D E
Table 3: rigid goods vehicle with trailer over 4,000 kgs
Revenue weight of vehicle 2 axle vehicle 3 axle vehicle 4 or more axle
vehicle
More than Not more than 20
kgs kgs Band Band Band
11,999 15,000 B(T) B(T) B(T)
15,000 21,000 D(T) B(T) B(T)
21,000 23,000 E(T) C(T) B(T)
23,000 25,000 E(T) D(T) 25C(T)
25,000 27,000 E(T) D(T) D(T)
27,000 44,000 E(T) E(T) E(T)
Table 4: tractive units with two axles
Revenue weight of tractive vehicle Any no of semi-
trailer axles
2 or more semi-
trailer axles
3 or more semi-
trailer axles
More than Not more than 30
kgs kgs Band Band Band
11,999 25,000 A A A
25,000 28,000 C A A
28,000 31,000 D D A
31,000 34,000 E E 35C
34,000 38,000 F F E
38,000 44,000 G G G
Table 5: tractive unit with three or more axles
Revenue weight of tractive vehicle Any no of semi-
trailer axles
2 or more semi-
trailer axles
3 or more semi-
trailer axles
More than Not more than 40
kgs kgs Band Band Band
11,999 28,000 A A A
28,000 31,000 C A A
31,000 33,000 E C A
33,000 34,000 E D 45A
34,000 36,000 E D C
36,000 38,000 F E D
38,000 44,000 G G E

(4) The amendments made by this section are treated as having come into force on
501 April 2014.

87 HGV road user levy: disclosure of information by HMRC

(1) After section 14 of the HGV Road User Levy Act 2013 insert—

14A Disclosure of information by Revenue and Customs

(1) Information which is held as mentioned in section 18(1) of the
55Commissioners for Revenue and Customs Act 2005 (confidentiality)

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may be disclosed by or with the authority of the Commissioners for Her
Majesty’s Revenue and Customs to—

(a) the Secretary of State, or

(b) a person providing services to the Secretary of State,

5for the purpose of enabling or assisting the exercise of any of the
Secretary of State’s functions under or by virtue of this Act.

(2) Information disclosed in accordance with subsection (1) may not be
further disclosed except—

(a) to any other person to whom it could have been disclosed in
10accordance with that subsection, or

(b) with the consent of the Commissioners for Her Majesty’s
Revenue and Customs (which may be general or specific).

(3) If, in contravention of subsection (2), any revenue and customs
information relating to a person is disclosed and the identity of the
15person—

(a) is specified in the disclosure, or

(b) can be deduced from it,

section 19 of the Commissioners for Revenue and Customs Act 2005
(offence of wrongful disclosure) applies as it applies in relation to a
20disclosure of such information in contravention of section 20(9) of that
Act.

(4) In subsection (3) “revenue and customs information relating to a
person” has the meaning given by section 19(2) of the Commissioners
for Revenue and Customs Act 2005.

(5) 25Nothing in this section authorises the making of a disclosure which
contravenes the Data Protection Act 1998.

(2) In regulation 2 of the HGV Road User Levy (HMRC Information Gateway)
Regulations 2013 (S.I. 2013/3186S.I. 2013/3186), omit paragraphs (1) and (2).

Aggregates levy

88 30Aggregates levy: removal of certain exemptions

(1) FA 2001 is amended as follows.

(2) Section 17 (meaning of “aggregate” and “taxable aggregate”) is amended as
follows.

(3) In subsection (3)—

(a) 35after paragraph (da) insert—

(db) it consists wholly of the spoil or waste from, or other by-
products of—

(i) any industrial combustion process, or

(ii) the smelting or refining of metal;, and

(b) 40omit paragraphs (e) and (f).

(4) In subsection (4), omit—

(a) paragraphs (a) and (c), and

(b) in paragraph (f), “clay”.

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(5) Section 18 (exempt processes) is amended as follows.

(6) In subsection (1)—

(a) in paragraph (a), for the words from “references” to “but” substitute
“references to—

(i) 5the spoil, waste, off-cuts and other by-products resulting from
the application of any exempt process to any aggregate, and

(ii) any relevant substance extracted or otherwise separated as a
result of the application of any exempt process within
subsection (2)(b) to any aggregate; but”, and

(b) 10in paragraph (b), for “such” substitute “exempt”.

(7) In subsection (2), after paragraph (c) insert—

(d) the use of clay or shale in the production of ceramic
construction products;

(e) the use of gypsum or anhydrite in the production of plaster,
15plasterboard or related products.

(8) Section 19 (commercial exploitation) is amended as follows.

(9) In subsection (1), after “aggregate” insert “not falling within subsection (1B)”.

(10) After that subsection insert—

(1A) For the purposes of this Part a quantity of aggregate falling within
20subsection (1B) is subjected to exploitation if, and only if—

(a) it is removed from a site falling within subsection (2) in a case
where the person removing it intends that it should be used (by
any person) for construction purposes;

(b) it becomes subject to an agreement to supply it to a person who
25intends that it should be used (by any person) for construction
purposes;

(c) it is used for construction purposes; or

(d) it is mixed, otherwise than in permitted circumstances, with any
material other than water for the purpose of its use for
30construction purposes.

(1B) A quantity of aggregate falls within this subsection if—

(a) it consists wholly of a relevant substance listed in section 18(3)
which results from the application to any aggregate of an
exempt process within section 18(2)(b);

(b) 35it consists mainly of the spoil or waste from, or other by-
products of—

(i) any industrial combustion process, or

(ii) the smelting or refining of metal; or

(c) it consists wholly or mainly of clay, coal, lignite, slate or shale.

(11) 40In section 22 (responsibility for exploitation of aggregate), in subsection (1) for
paragraphs (c) and (d) substitute—

(c) in the case of the exploitation of a quantity of aggregate not
falling within section 19(1B) by its being subjected, at a time
when it is not on its originating site or a connected site, to any
45agreement, the person agreeing to supply it;

(ca) in the case of the exploitation of a quantity of aggregate falling
within section 19(1B) by its being subjected, at a time when it is

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not on its originating site or a connected site, to any agreement,
the person agreeing to supply it and the person to whom it is
agreed to be supplied;

(cb) in the case of the exploitation of a quantity of aggregate by its
5being used, at a time when it is not on its originating site or a
connected site, for construction purposes, the person using it for
construction purposes;

(cc) in the case of the exploitation of a quantity of aggregate not
falling within section 19(1B) by its being subjected, at a time
10when it is on its originating site or a connected site, to any
agreement, the person mentioned in paragraph (c) and (if
different) the operator of that site;

(cd) in the case of the exploitation of a quantity of aggregate falling
within section 19(1B) by its being subjected, at a time when it is
15on its originating site or a connected site, to any agreement, the
persons mentioned in paragraph (ca) and (if different) the
operator of that site;

(ce) in the case of the exploitation of a quantity of aggregate by its
being used, at a time when it is on its originating site or a
20connected site, for construction purposes, the person
mentioned in paragraph (cb) and (if different) the operator of
that site;.

(12) The amendments made by subsections (1) to (11) are treated as having come
into force on 1 April 2014.

89 25Aggregates levy: power to restore exemptions

(1) The Treasury may by order provide that Part 2 of FA 2001 (the aggregates levy)
is to have effect subject to such amendments as the Treasury consider
necessary to secure that any of the exemptions that are removed as a result of
the amendments made by section 88 is to any extent restored.

(2) 30An order under this section—

(a) may provide for the restoration of an exemption to have effect in
relation to commercial exploitation to which a quantity of aggregate is
subjected on or after a day which is earlier than the day on which the
order is made;

(b) 35may make such supplementary, incidental, consequential or
transitional provision as the Treasury think fit.

(3) An order under this section is to be made by statutory instrument.

(4) A statutory instrument containing an order under this section is subject to
annulment in pursuance of a resolution of the House of Commons.

40Climate change levy

90 Climate change levy: main rates for 2015-16

(1) In paragraph 42(1) of Schedule 6 to FA 2000 (climate change levy: amount

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payable by way of levy) for the table substitute—

Taxable commodity supplied Rate at which levy payable if
supply is not a reduced-rate
supply
Electricity 5£0.00554 per kilowatt hour
Gas supplied by a gas utility
or any gas supplied in a
gaseous state that is of a kind
supplied by a gas utility
£0.00193 per kilowatt hour


Any petroleum gas, or other
gaseous hydrocarbon,
supplied in a liquid state
10£0.01240 per kilogram

Any other taxable
commodity
£0.01512 per kilogram

(2) 15The amendment made by this section has effect in relation to supplies treated
as taking place on or after 1 April 2015.

91 Climate change levy: carbon price support rates for 2014-15 and 2015-16

(1) Paragraph 42A of Schedule 6 to FA 2000 (climate change levy: carbon price
support rates) is amended as follows.

(2) 20In the table in sub-paragraph (3), as substituted by paragraph 23 of Schedule
42 to FA 2013, for “£0.85489 per gigajoule” substitute “£0.81906 per gigajoule”.

(3) The amendment made by subsection (2) has effect in relation to supplies
treated as taking place on or after 1 April 2014.

(4) In the table in sub-paragraph (3), as substituted by paragraph 24 of Schedule
2542 to FA 2013, for “£1.62534 per gigajoule” substitute “£1.56860 per gigajoule”.

(5) The amendment made by subsection (4) has effect in relation to supplies
treated as taking place on or after 1 April 2015.

92 Climate change levy: carbon price support rates for 2016-17

(1) In paragraph 42A of Schedule 6 to FA 2000 (climate change levy: carbon price
30support rates) for sub-paragraph (3) substitute—

(3) The carbon price support rates are as follows.

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