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  PART II
  VALUE ADDED TAX AND EXCISE DUTIES
 
Value added tax
Fuel and power for domestic or charity use.     6. - (1) In section 2(1A) of the Value Added Tax Act 1994 (rate of VAT on fuel and power for domestic use etc.), for "8 per cent." there shall be substituted "5 per cent."
 
      (2) This section applies in relation to any supply made on or after 1st September 1997 and any acquisition or importation taking place on or after that date.
 
 
Alcoholic liquor duties
Rate of duty on spirits.     7. - (1) In section 5 of the Alcoholic Liquor Duties Act 1979 (spirits), for "£18.99" there shall be substituted "£19.56".
 
      (2) This section shall come into force on 1st January 1998.
 
Rate of duty on beer.     8. - (1) In section 36(1) of the Alcoholic Liquor Duties Act 1979 (beer), for "£10.82" there shall be substituted "£11.14".
 
      (2) This section shall come into force on 1st January 1998.
 
Rates of duty on wine and made-wine.     9. - (1) For the Table of rates of duty in Schedule 1 to the Alcoholic Liquor Duties Act 1979 (wine and made-wine) there shall be substituted-
 
 
TABLE OF RATES OF DUTY ON WINE AND MADE-WINE
  PART I
  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 cent.		 
44.58
 
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent.		 
61.30
 
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling		 
144.65
 
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but less than 8.5 per cent.		 
201.50
 
Sparkling wine or sparkling made-wine of a strength of 8.5 per cent. or of a strength exceeding 8.5 per cent. but not exceeding 15 per cent.		 
206.66
 
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent.		 
192.86
  PART II
  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 the wine or made-wine
 
 
£
 
Wine or made-wine of a strength exceeding 22 per cent.		 
19.56"
      (2) This section shall come into force on 1st January 1998.
 
Rates of duty on cider.     10. - (1) In section 62 of the Alcoholic Liquor Duties Act 1979 (cider), for subsection (1A) there shall be substituted-
 
 
    "(1A) The rates at which the duty shall be charged are-
 
 
    (a) £37.54 per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent.;
 
    (b) £36.74 per hectolitre in the case of cider of a strength exceeding 7.5 per cent. which is not sparkling cider; and
 
    (c) £24.49 per hectolitre in any other case."
      (2) This section shall come into force on 1st January 1998.
 
 
Hydrocarbon oil duties
Rates of hydrocarbon oil duties etc.     11. - (1) In relation to times before the coming into force of section 7(2) and (3) of the Finance Act 1997 (which makes amendments specifying separate rates of duty for light oil, for ultra low sulphur diesel and for heavy oil which is not ultra low sulphur diesel), section 6(1) of the Hydrocarbon Oil Duties Act 1979 ("the 1979 Act") shall have effect as follows-
 
 
    (a) for "£0.4168" (rate of duty on light oil) there shall be substituted "£0.4510"; and
 
    (b) for "£0.3686" (rate of duty on heavy oil) there shall be substituted "£0.4028".
      (2) In relation to times after the coming into force of section 7(2) and (3) of the Finance Act 1997, section 6(1A) of the 1979 Act (which is inserted by section 7(3) of the Finance Act 1997) shall have effect as follows-
 
 
    (a) in paragraph (a) (rate of duty on light oil), for "£0.4168" there shall be substituted "£0.4510";
 
    (b) in paragraph (b) (rate of duty on ultra low sulphur diesel), for "£0.3586" there shall be substituted "£0.3928"; and
 
    (c) in paragraph (c) (rate of duty on heavy oil that is not ultra low sulphur diesel), for "£0.3686" there shall be substituted "£0.4028".
      (3) In section 11(1) of the 1979 Act (rebate on heavy oil), for "£0.0194" (fuel oil) and "£0.0250" (gas oil) there shall be substituted "£0.0200" and "£0.0258", respectively.
 
      (4) In section 14(1) of the 1979 Act (rebate on light oil for use as furnace fuel), for "£0.0194" there shall be substituted "£0.0200".
 
      (5) This section shall be deemed to have come into force at 6 o'clock in the evening of 2nd July 1997.
 
 
Tobacco products duty
Rates of tobacco products duty.     12. - (1) For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979 there shall be substituted-
 
 
 
TABLE
 
1. Cigarettes		 
An amount equal to 21 per cent. of the retail price plus £72.06 per thousand cigarettes.
 
2. Cigars		 
£105.86 per kilogram.
 
3. Hand-rolling tobacco		 
£87.74 per kilogram.
 
4. Other smoking tobacco and chewing tobacco		 

£46.55 per kilogram."
      (2) This section shall come into force on 1st December 1997.
 
 
Vehicle excise and registration
Rates of vehicle excise duty.     13. - (1) In Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of duty) in paragraph 1(2) (the general rate), for "£145" there shall be substituted "£150".
 
      (2) For the table in paragraph 9(1) of that Schedule (rates of duty for rigid goods vehicles) there shall be substituted the following table-
 
  "Revenue weight of vehicleRate
 
(1)
Exceeding		 
(2)
Not Exceeding		 
(3)
Two axle vehicle		 
(4)
Three axle vehicle		 
(5)
Four or more axle vehicle
 
kgs		 
kgs		 
£		 
£		 
£
 
3,500		 
7,500		 
160		 
160		 
160
 
7,500		 
12,000		 
300		 
300		 
300
 
12,000		 
13,000		 
470		 
490		 
350
 
13,000		 
14,000		 
650		 
490		 
350
 
14,000		 
15,000		 
840		 
490		 
350
 
15,000		 
17,000		 
1,320		 
490		 
350
 
17,000		 
19,000		 
1,320		 
850		 
350
 
19,000		 
21,000		 
1,320		 
1,020		 
350
 
21,000		 
23,000		 
1,320		 
1,470		 
510
 
23,000		 
25,000		 
1,320		 
2,230		 
830
 
25,000		 
27,000		 
1,320		 
2,340		 
1,470
 
27,000		 
29,000		 
1,320		 
2,340		 
2,320
 
29,000		 
31,000		 
1,320		 
2,340		 
3,360
 
31,000		 
44,000		 
1,320		 
2,340		 
4,400"

      (3) For the table in paragraph 11(1) of that Schedule (rates of duty for tractive units) there shall there shall be substituted the following table-
 
 
"Revenue weight of tractive unitRate for tractive unit with two axlesRate for tractive unit with three or more axles
 
(1)
Exceeding		 
(2)
Not exceeding		 
(3)
Any no. of semi-trailer axles		 
(4)
2 or more semi-trailer axles		 
(5)
3 or more semi-trailer axles		 
(6)
Any no. of semi-trailer axles		 
(7)
2 or more semi-trailer axles		 
(8)
3 or more semi-trailer axles
 
kgs		 
kgs		 
£		 
£		 
£		 
£		 
£		 
£
 
3,500		 
7,500		 
160		 
160		 
160		 
160		 
160		 
160
 
7,500		 
12,000		 
300		 
300		 
300		 
300		 
300		 
300
 
12,000		 
16,000		 
460		 
460		 
460		 
460		 
460		 
460
 
16,000		 
20,000		 
520		 
460		 
460		 
460		 
460		 
460
 
20,000		 
23,000		 
810		 
460		 
460		 
460		 
460		 
460
 
23,000		 
26,000		 
1,190		 
590		 
460		 
590		 
460		 
460
 
26,000		 
28,000		 
1,190		 
1,130		 
460		 
1,130		 
460		 
460
 
28,000		 
31,000		 
1,740		 
1,740		 
1,090		 
1,740		 
660		 
460
 
31,000		 
33,000		 
2,530		 
2,530		 
1,740		 
2,530		 
1,000		 
460
 
33,000		 
34,000		 
5,170		 
5,170		 
1,740		 
2,530		 
1,470		 
570
 
34,000		 
36,000		 
5,170		 
5,170		 
2,840		 
2,530		 
2,100		 
860
 
36,000		 
38,000		 
5,170		 
5,170		 
3,210		 
2,820		 
2,820		 
1,280
 
38,000		 
44,000		 
5,170		 
5,170		 
3,210		 
2,820		 
2,820		 
1,280"
      (4) This section applies in relation to licences taken out after 15th November 1997.
 
Payments where vehicle information transmitted electronically.     14. - (1) In section 7 of the Vehicle Excise and Registration Act 1994 (issue of vehicle licences), in subsection (3B) (conditions that may be imposed in place of requirement to make a declaration), after "include" there shall be inserted "(a)" and at the end there shall be inserted"; and
 
 
    (b) a condition requiring such payments as may be specified by the Secretary of State to be made to him in respect of-
 
      (i) steps taken by him for facilitating compliance by any person with any condition falling within paragraph (a); and
 
      (ii) in such circumstances as may be so specified, the processing of applications for vehicle licences where particulars are transmitted in accordance with that paragraph."
      (2) Subsection (1) above applies to applications made on or after the day on which this Act is passed.
 
      (3) In section 22 of the Vehicle Excise and Registration Act 1994, after subsection (2) (regulations about registration and identification of exempt vehicles, etc.) there shall be inserted the following subsections-
 
 
    "(2A) Regulations under subsection (2) may, in particular-
 
 
    (a) require a person applying for a nil licence-
 
      (i) to make such a declaration, and
 
      (ii) to furnish such particulars,
 
    (whether or not with respect to the vehicle for which the licence is to be taken out) as may be prescribed by the regulations, and
 
    (b) provide for any requirement to make such a declaration not to apply in such circumstances as may be so prescribed.
      (2B) The circumstances which may be prescribed by the regulations by virtue of subsection (2A)(b) include where a person applying for a nil licence agrees to comply with such conditions as may be specified in relation to him by the Secretary of State.
 
      (2C) The conditions which may be specified by virtue of subsection (2B) include-
 
 
    (a) a condition that particulars for the time being prescribed by the regulations by virtue of subsection (2A)(a) are furnished by being transmitted to the Secretary of State by such electronic means as he may specify; and
 
    (b) a condition such as is mentioned in section 7(3B)(b) (treating the references to paragraph (a) of subsection (3B) as references to paragraph (a) of this subsection)."
 
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© Parliamentary copyright 1997
Prepared 24 July 1997