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A | |
Bill | |
[AS AMENDED IN THE COMMITTEE AND IN STANDING COMMITTEE B] | |
To | |
Grant certain duties, to alter other duties, and to amend the law relating to the | |
National Debt and the Public Revenue, and to make further provision in | |
connection with finance. | |
Most Gracious Sovereign, | |
We , Your Majesty’s most dutiful and loyal subjects, the Commons of the United | |
Kingdom in Parliament assembled, towards raising the necessary supplies to | |
defray Your Majesty’s public expenses, and making an addition to the public | |
revenue, have freely and voluntarily resolved to give and to grant unto Your Majesty | |
the several duties hereinafter mentioned; and do therefore most humbly beseech | |
Your Majesty that it may be enacted, and be it enacted by the Queen’s most Excellent | |
Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and | |
Commons, in this present Parliament assembled, and by the authority of the same, as | |
follows:— | |
Part 1 | |
Excise duties | |
Tobacco products duty | |
1 Rates of tobacco products duty | |
(1) For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act | 5 |
1979 (c. 7) substitute— | |
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Table | |
| | 1. Cigarettes | An amount equal to 22 per cent of | | | | | | the retail price plus £96.88 per | | | | | | thousand cigarettes. | | | | | 2. Cigars | £141.10 per kilogram. | | 5 | | | 3. Hand-rolling tobacco | £101.42 per kilogram. | | | | | 4. Other smoking tobacco | £62.03 per kilogram. | | | | | and chewing tobacco | | | |
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(2) This section shall be deemed to have come into force at 6 o’clock in the evening | |
of 9th April 2003. | 10 |
Alcoholic liquor duties | |
2 Rate of duty on beer | |
(1) In section 36(1AA)(a) of the Alcoholic Liquor Duties Act 1979 (c. 4) (rate of duty | |
on beer), for “£11.89” substitute “£12.22”. | |
(2) This section shall be deemed to have come into force at midnight on 13th April | 15 |
2003. | |
3 Rates of duty on wine and made-wine | |
(1) For Part 1 of the Table of rates of duty in Schedule 1 to the Alcoholic Liquor | |
Duties Act 1979 (rates of duty on wine and made-wine) substitute— | |
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Part 1
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Wine and made-wine of a strength not exceeding 22 per cent | |
| | Description of wine or made-wine | Rates of duty per | | | | | | hectolitre | | | | | | £ | | 25 | | | Wine or made-wine of a strength not | 48.91 | | | | | exceeding 4 per cent | | | | | | Wine or made-wine of a strength exceeding | 67.25 | | | | | 4 per cent but not exceeding 5.5 per cent | | | | | | Wine or made-wine of a strength exceeding | 158.69 | | 30 | | | 5.5 per cent but not exceeding 15 per cent | | | | | | and not sparkling | | | | | | Sparkling wine or sparkling made-wine of a | 166.70 | | | | | strength exceeding 5.5 per cent but less | | | | | | than 8.5 per cent | | | 35 |
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| | Description of wine or made-wine | Rates of duty per | | | | | | hectolitre | | | | | Sparkling wine or sparkling made-wine of a | 220.54 | | | | | strength of 8.5 per cent or of a strength | | | | | | exceeding 8.5 per cent but not exceeding | | | 5 | | | 15 per cent | | | | | | Wine or made-wine of a strength exceeding | 211.58 | | | | | 15 per cent but not exceeding 22 per cent | | | |
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(2) This section shall be deemed to have come into force at midnight on 13th April | |
2003. | 10 |
Hydrocarbon oil duties | |
4 Rates of hydrocarbon oil duties | |
(1) In section 6(1A) of the Hydrocarbon Oil Duties Act 1979 (c. 5) (rates of duty)— | |
(a) in paragraph (a) (ultra low sulphur petrol) for “£0.4582” substitute | |
“£0.4710”, | 15 |
(b) in paragraph (b) (other light oil) for “£0.5468” substitute “£0.5620”, | |
(c) in paragraph (c) (ultra low sulphur diesel) for “£0.4582” substitute | |
“£0.4710”, and | |
(d) in paragraph (d) (other heavy oil) for “£0.5182” substitute “£0.5327”. | |
(2) In section 6AA(3) of that Act (biodiesel duty) for “£0.2582” substitute “£0.2710”. | 20 |
(3) In section 13A(1) of that Act (rebate on unleaded petrol) for “£0.0586” | |
substitute “£0.0601”. | |
(4) This section shall come into force on 1st October 2003. | |
5 Rebates on hydrocarbon oil duties | |
(1) In section 11(1) of the Hydrocarbon Oil Duties Act 1979 (rebate on heavy oil)— | 25 |
(a) in paragraph (a) (fuel oil) for “£0.0274” substitute “£0.0382”, | |
(b) in paragraph (b) (gas oil: general) for “£0.0313” substitute “£0.0422”, | |
and | |
(c) in paragraph (ba) (ultra low sulphur diesel) for “£0.0313” substitute | |
“£0.0422”. | 30 |
(2) In section 14(1) of that Act (furnace fuel) for “£0.0274” substitute “£0.0382”. | |
(3) This section shall be deemed to have come into force at 6 o’clock in the evening | |
of 9th April 2003. | |
Betting and gaming duties | |
6 General betting duty and pool betting duty: relief for losses | 35 |
(1) Part 1 of the Betting and Gaming Duties Act 1981 (c. 63) (betting duties) is | |
amended as follows. | |
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(2) In section 5 (net stake receipts) at the end of subsection (3) (negative net stake | |
receipts to be disregarded) insert “except as provided for by section 5AA”. | |
(3) After that section insert— | |
“5AA Relief for losses | |
(1) This section applies where the amount of a person’s net stake receipts | 5 |
for an accounting period in respect of a class of bets (calculated in | |
accordance with section 5(1)) is a negative amount. | |
(2) That amount shall be carried forward to the following accounting | |
period and, to the extent that it does not exceed it, deducted from the | |
amount of the person’s net stake receipts in respect of the same class of | 10 |
bets for that period. | |
(3) If the amount of those net stake receipts for that following accounting | |
period— | |
(a) is not a positive amount, or | |
(b) is less than the amount carried forward, | 15 |
the amount carried forward or, as the case may be, the balance of it shall | |
be treated for the purposes of this section as if it were a negative | |
amount of net stake receipts for that period in respect of the same class | |
of bets.”. | |
(4) Omit section 5A (multiple bets) (which becomes unnecessary as a result of the | 20 |
amendment made by subsection (3) above). | |
(5) After section 7 (duty charged on net pool betting receipts) insert— | |
“7ZA Relief for losses | |
(1) This section applies where the amount of a person’s net pool betting | |
receipts for an accounting period is a negative amount. | 25 |
(2) That amount shall be carried forward to the following accounting | |
period and, to the extent that it does not exceed it, deducted from the | |
amount of the person’s net pool betting receipts for that period. | |
(3) If the amount of the net pool betting receipts for that following | |
accounting period— | 30 |
(a) is not a positive amount, or | |
(b) is less than the amount carried forward, | |
the amount carried forward or, as the case may be, the balance of it shall | |
be treated for the purposes of this section as if it were a negative | |
amount of net pool betting receipts for that period.”. | 35 |
(6) The amendments made by this section apply in relation to any accounting | |
period beginning on or after 1st September 2003 for which the net stake | |
receipts in respect of a particular class of bets, or (as the case may be) the net | |
pool betting receipts, is a negative amount. | |
7 General betting duty: betting exchanges | 40 |
(1) Part 1 of the Betting and Gaming Duties Act 1981 (c. 63) (betting duties) is | |
amended as follows. | |
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(2) After section 5AA (inserted by section 6 above) insert— | |
“5AB Betting exchanges | |
(1) This section applies where— | |
(a) one person makes a bet with another person using facilities | |
provided by a third person in the course of a business, and | 5 |
(b) that business is one that does not involve the provision of | |
premises for use by persons making or taking bets. | |
(2) General betting duty shall be charged on the amounts (“commission | |
charges”) that the parties to the bet are charged, whether by deduction | |
from winnings or otherwise, for using those facilities. | 10 |
(3) No deductions shall be allowed from commission charges. | |
(4) The amount of duty charged under this section in respect of bets | |
determined in an accounting period shall be 15 per cent of the | |
commission charges relating to those bets. | |
(5) For the purposes of this section, and section 5B(4) so far as relating to | 15 |
this section, a person who arranges for facilities relating to a bet to be | |
provided by another person shall be treated as providing them himself | |
(and the other person shall not).”. | |
(3) In section 5B (liability to pay)— | |
(a) for subsection (1) substitute— | 20 |
“(1) All general betting duty chargeable in respect of— | |
(a) bets made in an accounting period, or | |
(b) in the case of duty chargeable under section 5AB, bets | |
determined in an accounting period, | |
shall become due at the end of that period.”; | 25 |
(b) in subsection (4), after “section 4(1) to (3)” insert “or 5AB”. | |
(4) In section 5C (bet-brokers)— | |
(a) in paragraph (a) of subsection (1) (application of section) after “in the | |
course of a business” insert “, other than a betting-exchange business,”; | |
(b) at the end of that subsection insert— | 30 |
“In paragraph (a) “betting-exchange business” means a | |
business such as is mentioned in section 5AB(1).”; | |
(c) omit subsections (2) (bet treated as made between bettor and bet- | |
broker) and (3) (subsection (2) not to apply to off-course bets where bet- | |
taker is a bookmaker); | 35 |
(d) in subsection (4) omit the words “In the case of a bet which is excluded | |
from subsection (2) by virtue of subsection (3),”. | |
(5) The amendments made by this section apply in relation to any accounting | |
period beginning on or after 1st June 2003. | |
(6) Those amendments do not apply in relation to a bet (a “straddling bet”) that | 40 |
is— | |
(a) made, using facilities provided by a person (“the broker”), in an | |
accounting period of the broker beginning before 1st June 2003, but | |
(b) not determined until an accounting period of the broker beginning on | |
or after that date. | 45 |
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(7) Any winnings paid in respect of a straddling bet to which section 5AB of the | |
Betting and Gaming Duties Act 1981 (c. 63) would apply but for subsection (6) | |
above shall be treated for the purposes of that Act as paid in the broker’s | |
accounting period in which the bet was made (“the earlier accounting period”). | |
(8) Subsection (7) shall not have effect to reduce the general betting duty payable | 5 |
by the broker for the earlier accounting period; but the amount of the reduction | |
that would (but for this subsection) have been made for that period shall be set | |
against any liability of the broker to general betting duty for accounting | |
periods in the following three years, taking earlier periods before later ones | |
until the amount is exhausted. | 10 |
8 General betting duty: restriction of exemption for on-course bets | |
(1) In section 12(4) of the Betting and Gaming Duties Act 1981 (general betting | |
duty: supplementary provisions), in the definition of “on-course bet” for “a | |
meeting” substitute “a horse or dog race meeting”. | |
(2) This section applies to bets made on or after 1st September 2003. | 15 |
9 Bingo duty | |
(1) For sections 17 to 20 of the Betting and Gaming Duties Act 1981 (bingo duty) | |
substitute— | |
“17 Bingo duty | |
(1) A duty of excise, to be known as bingo duty, shall be charged— | 20 |
(a) on the playing of bingo in the United Kingdom, and | |
(b) at the rate of 15 per cent of a person’s bingo promotion profits | |
for an accounting period. | |
(2) Subsection (1) is subject to the exemptions specified in Part 1 of | |
Schedule 3 to this Act. | 25 |
(3) The amount of a person’s bingo promotion profits for an accounting | |
period is— | |
(a) the amount of the person’s bingo receipts for the period | |
(calculated in accordance with section 19), minus | |
(b) the amount of his expenditure on bingo winnings for the period | 30 |
(calculated in accordance with section 20). | |
(4) Bingo duty charged in respect of a person’s bingo promotion profits | |
shall be paid by him. | |
(5) Where the amount that would be charged in respect of a person’s bingo | |
promotion profits for an accounting period is less than £1, no duty shall | 35 |
be charged. | |
18 Accounting period | |
(1) For the purposes of section 17 an accounting period ends, and another | |
begins, at the end of the last Sunday in each calendar month. | |
(2) But regulations under paragraph 9 of Schedule 3 to this Act may make | 40 |
provision in place of subsection (1) for the purposes of the application | |
of section 17 to specified persons or in specified circumstances. | |
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(3) Regulations made by virtue of subsection (2) may make transitional | |
provision. | |
19 Bingo receipts | |
(1) A person has bingo receipts for an accounting period if payments fall | |
due in the period in respect of entitlement to participate in bingo | 5 |
promoted by him. | |
(2) The amount of the person’s bingo receipts for the accounting period is | |
the aggregate of those payments. | |
(3) For the purposes of subsections (1) and (2)— | |
(a) an amount in respect of entitlement to participate in a game of | 10 |
bingo is to be treated as falling due in the accounting period in | |
which the game is played, | |
(b) it is immaterial whether an amount falls due to be paid to the | |
promoter or to another person, | |
(c) it is immaterial whether an amount is described as a fee for | 15 |
participation, as a stake, or partly as one and partly as the other, | |
and | |
(d) where a sum is paid partly in respect of entitlement to | |
participate in a game of bingo and partly in respect of another | |
matter— | 20 |
(i) such part of the sum as is applied to, or properly | |
attributable to, entitlement to participate in the game | |
shall be treated as an amount falling due in respect of | |
entitlement to participate in the game, and | |
(ii) the remainder shall be disregarded. | 25 |
20 Expenditure on bingo winnings | |
(1) A person’s expenditure on bingo winnings for an accounting period is | |
the aggregate of the values of prizes provided by him in that period by | |
way of winnings at bingo promoted by him. | |
(2) Where a prize is obtained by the promoter from a person not connected | 30 |
with him, the cost to the promoter shall be treated as the value of the | |
prize for the purpose of subsection (1). | |
(3) Where a prize is a voucher which— | |
(a) may be used in place of money as whole or partial payment for | |
benefits of a specified kind obtained from a specified person, | 35 |
(b) specifies an amount as the sum or maximum sum in place of | |
which the voucher may be used, and | |
(c) does not fall within subsection (2), | |
the specified amount is the value of the voucher for the purpose of | |
subsection (1). | 40 |
(4) Where a prize is a voucher (whether or not it falls within subsection (2)) | |
it shall be treated as having no value for the purpose of subsection (1) | |
if— | |
(a) it does not satisfy subsection (3)(a) and (b), or | |
(b) its use as described in subsection (3)(a) is subject to a specified | 45 |
restriction, condition or limitation which may make the value of | |
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