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(2) Subject to paragraphs (3) to (6) below, this Resolution does not extend to the making of any amendment with respect to value added tax so as to provide--
(a) for zero-rating or exempting a supply, acquisition or importation;
(b) for refunding an amount of tax;
(c) for varying any rate at which that tax is at any time chargeable;
(d) for any relief, other than a relief which--
(i) so far as it is applicable to goods, applies to goods of every description, and
(ii) so far as it is applicable to services, applies to services of every description.
(3) Paragraph (2) above does not exclude the making of amendments with respect to value added tax--
(a) providing for refunds of the kind specified in paragraph (4) below;
(b) providing for that tax to be charged at a reduced rate of 5 per cent. on supplies of the descriptions specified in paragraph (5) below (and on equivalent acquisitions and importations); or
(c) making provision of the kind authorised by paragraph (6) below.
(4) The refunds mentioned in paragraph (3)(a) above are refunds of value added tax where--
(a) that tax is chargeable on a supply to, or an acquisition or importation by, a museum or gallery, and
(b) the supply, acquisition or importation is attributable to supplies of free rights of admission to the museum or gallery.
(5) The supplies mentioned in paragraph (3)(b) above are--
(a) supplies, in the course of a conversion of a building (or part of a building), of services related to the conversion if after the conversion the building (or part) contains living accommodation;
(b) supplies, in the course of the renovation or alteration (including the extension) of a dwelling that has been unoccupied for at least three years, of services related to the renovation or alteration;
(c) supplies of goods by a person making a supply of services within sub-paragraph (a) or (b) above if--
(i) those services include the incorporation of the goods into the building concerned (or its site), and
(ii) the goods are building materials within the meaning of Group 5 of Schedule 8 to the Value Added Tax Act 1994;
(d) supplies of children's car seats.
(6) The provision authorised by this paragraph is provision re-enacting, without altering any person's liability to value added tax or the amount of any such liability, provisions providing for that tax to be charged at a reduced rate of 5 per cent. on certain supplies, acquisitions and importations.
Madam Deputy Speaker then, pursuant to Standing Order No. 51(3) (Ways and Means Motions), put forthwith the Questions necessary to dispose of the further motions.
2 Hydrocarbon oil (rates of duty)
That--
(1) In section 6(1A) of the Hydrocarbon Oil Duties Act 1979--
(a) in paragraph (a), for "£0.4782" there shall be substituted "£0.4582"; and
(b) in paragraph (c), for "£0.4882" there shall be substituted "£0.4582".
(2) That subsection shall have effect until midnight on 14th June 2001 as if for paragraph
(b) there were substituted--
"(ba) £0.5268 in the case of unleaded petrol other than ultra low sulphur petrol;
(bb) £0.5468 in the case of light oil not within paragraph (a) or (ba) above;".
After that, paragraph (b) shall have effect as it did before.
(3) In section 8(3) of the Hydrocarbon Oil Duties Act 1979 for "£0.1500" there shall be substituted "£0.0900".
(4) This Resolution shall have effect as from 6 o'clock in the evening of 7th March 2001.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
3 Hydrocarbon oil (rebate on unleaded petrol)
That--
(1) For section 13A of the Hydrocarbon Oil Duties Act 1979 there shall be substituted--
"Rebate on unleaded petrol
13A.--(1) On unleaded petrol, other than ultra low sulphur petrol, charged with the excise duty on hydrocarbon oil and delivered for home use there shall be allowed at the time of delivery a rebate of duty at the rate of £0.0586 a litre.
(2) Rebate is not allowed under this section in a case where a rebate is allowed under section 14 below.".
(2) In paragraph 1(1) of Schedule 2A to that Act--
(a) for paragraphs (a) and (b) there shall be substituted--
(b) in paragraph (c)--
(i) for "paragraph (a)" there shall be substituted "paragraph (aa)", and
(ii) for "paragraph (b)" there shall be substituted "paragraph (ab)".
(3) For paragraph 2A of that Schedule there shall be substituted--
"2A.--(1) A mixture which is unleaded petrol is produced in contravention of this paragraph if the mixture is produced by mixing--
(a) petrol on which duty has been paid at the rate specified in section 6(1A)(a), and
(b) petrol in respect of which a rebate has been allowed under section 13A,
and the mixture produced is unleaded petrol that is not ultra low sulphur petrol.
(2) This paragraph is subject to any direction given under paragraph 3.".
(4) In paragraph 8 of that Schedule, for sub-paragraph (3A) there shall be substituted--
"(3A) In the case of a mixture produced in contravention of paragraph 2A above, the rate is that produced by deducting from the rate in force under section 6(1A)(b) at the time the mixture is produced the rebate which at that time is in force under section 13A.".
(5) This Resolution shall have effect as from 6 o'clock in the evening of 7th March 2001.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
4 Tobacco products (rates of duty)
That--
(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 22 per cent. of the retail price plus £92.25 per thousand cigarettes.
2. Cigars £134.69 per kilogram.
3. Hand-rolling tobacco £96.81 per kilogram.
4. Other smoking tobacco and chewing tobacco £59.21 per kilogram.".
(2) This Resolution shall have effect as from 6 o'clock in the evening of 7th March 2001.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
5 Dilution etc. of cider
That provision may be made authorising regulations under section 62(5) of the Alcoholic Liquor Duties Act 1979 to make provision about adding substances to, mixing, or carrying out other operations on or in relation to, cider.
6 General betting duty
That provision may be made about general betting
7 Vehicle excise duty (general rate)
That--
(1) In paragraph 1 of Schedule 1 to the Vehicle Excise and Registration Act 1994, in sub-paragraphs (2) and (2A) for "1,200 cubic centimetres" there shall be substituted "1,549 cubic centimetres".
This amendment shall apply to licences issued on or after 1st July 2001.
(2) Refunds shall be made by the Secretary of State, in accordance with the following provisions of this Resolution, in respect of licences--
(a) issued in the period beginning with 1st November 2000 and ending with 30th June 2001, and
(b) not surrendered before the end of that period,
where the amount of vehicle excise duty chargeable on the licence would have been less if the amendment in paragraph (1) of this Resolution had applied.
(3) The amount of the refund shall be--
(a) £55 for a 12 month licence, and
(b) £27.50 for a 6 month licence.
(4) The person entitled to the refund shall be--
(a) in the case of a licence in force on 30th June 2001, the keeper of the vehicle on that date;
(b) in the case of a licence that has ceased to be in force before that date, the keeper of the vehicle when the licence expired.
(5) For the purposes of paragraph (4) of this Resolution the keeper of the vehicle shall be taken to be--
(a) the person registered as keeper of the vehicle on the date in question, or
(b) if the Secretary of State has received notification of a change of ownership of the vehicle as a result of which another person is on that date entitled to be registered as the new keeper of the vehicle, that person.
(6) A refund shall only be made if an application is made for it in such form, and containing such particulars and supported by such documents, as the Secretary of State may require.
(7) The Secretary of State shall give notice in writing to any person appearing to him to be entitled to a refund--
(a) informing him that he appears to be entitled to a refund,
(b) enclosing an application form, and
(c) specifying the particulars and supporting documents to be provided.
(8) An application for, or the making of, a refund under this Resolution in respect of a licence shall not affect the validity of the licence.
(9) For the purposes of section 19 of the Vehicle Excise and Registration Act 1994 as it applies to the surrender on or after 1st July 2001 of a licence in respect of which a refund under this Resolution has been made, or applied for, the annual rate of duty chargeable on the licence shall be taken to be that which would have been chargeable if the amendment in paragraph (1) of this Resolution had applied.
(10) Section 45 of that Act shall apply to a declaration in connection with an application for a refund under this Resolution as it applies to a declaration in connection with an application for a vehicle licence.
(11) In the application of this Resolution to Northern Ireland, references to registration as the keeper of a vehicle shall be read as references to registration as the owner of the vehicle.
(12) This Resolution comes into force on 1st July 2001.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
8 Vehicle excise duty (goods vehicles)
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