Finance (No. 2) Bill

House of Commons

Session 2004 - 05
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Other Bills before Parliament

Finance (No. 2) Bill

Finance (No. 2) Bill
Part 1 — Excise duties
1

A
Bill
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—

Table

1.  Cigarettes
An amount equal to 22 per cent of

the retail price plus £102.39 per

10

thousand cigarettes.

Bill 104 53/4

Finance (No. 2) Bill
Part 1 — Excise duties
2

2.  Cigars
£149.12 per kilogram.

3.  Hand-rolling tobacco
£107.18 per kilogram.

4.  Other smoking tobacco
£65.56 per kilogram.

and chewing tobacco

(2)
This section shall be deemed to have come into force at 6 o’clock in the evening
5
of 16th March 2005.
Alcoholic liquor duties
2
Rate of duty on beer
(1)
In section 36(1AA)(a) of ALDA 1979 (rate of duty on beer) for “£12.59”
substitute “£12.92”.
10
(2)
This section shall be deemed to have come into force at midnight on 20th
March 2005.
3
Rates of duty on wine and made-wine
(1)
For Part 1 of the Table of rates of duty in Schedule 1 to ALDA 1979 (rates of
duty on wine and made-wine) substitute—
15

Part 1
Wine and made-wine of a strength not exceeding 22 per cent

Description of wine or made-wine
Rates of duty per

hectolitre

20

£

Wine or made-wine of a strength not
51.69

exceeding 4 per cent

Wine or made-wine of a strength exceeding
71.07

4 per cent but not exceeding 5.5 per cent

25

Wine or made-wine of a strength exceeding
167.72

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

30

8.5 per cent

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 15

per cent

35

Wine or made-wine of a strength exceeding
223.62

15 per cent but not exceeding 22 per cent

Finance (No. 2) Bill
Part 1 — Excise duties
3

(2)
This section shall be deemed to have come into force at midnight on 20th
March 2005.
Hydrocarbon oil etc duties
4
Consolidation of current rates of hydrocarbon oil duties etc.
(1)
HODA 1979 is amended as follows.
5
(2)
In subsection (1A) of section 6 (hydrocarbon oil: rates of duty)—
(a)
in paragraph (a) (ultra low sulphur petrol), for “£0.4902” substitute
“£0.4710”,
(b)
in paragraph (aa) (sulphur-free petrol), for “£0.4852” substitute
“£0.4710”,
10
(c)
in paragraph (b) (light oil other than ultra low sulphur petrol and
sulphur-free petrol), for “£0.5790” substitute “£0.5620”,
(d)
in paragraph (c) (ultra low sulphur diesel), for “£0.4902” substitute
“£0.4710”,
(e)
in paragraph (ca) (sulphur-free diesel), for “£0.4852” substitute
15
“£0.4710”, and
(f)
in paragraph (d) (heavy oil other than ultra low sulphur diesel and
sulphur-free diesel), for “£0.5487” substitute “£0.5327”.
(3)
In subsection (3) of that section (aviation gasoline), for “(1A) above in relation
to light oil” substitute “(1A)(b) above”.
20
(4)
In section 6AA(3) (biodiesel), for “£0.2852” substitute “£0.2710”.
(5)
In section 6AD(3) (bioethanol), for “£0.2852” substitute “£0.2710”.
(6)
In section 8(3) (road fuel gas)—
(a)
in paragraph (a) (natural road fuel gas), for “£0.1110” substitute
“£0.0900”, and
25
(b)
in paragraph (b) (other road fuel gas), for “£0.1303” substitute
“£0.0900”.
(7)
In section 11(1) (rebate on heavy oil)—
(a)
in paragraph (a) (fuel oil), for “£0.0624” substitute “£0.0482”,
(b)
in paragraph (b) (gas oil which is not ultra low sulphur diesel), for
30
“£0.0664” substitute “£0.0522”, and
(c)
in paragraph (ba) (ultra low sulphur diesel), for “£0.0664” substitute
“£0.0522”.
(8)
In section 13AA(1) (restrictions on use of rebated kerosene), for “for rebated
gas oil which is then in force, instead of at the rate then in force under section
35
11(1)(c) above” substitute “then in force under paragraph (b) of subsection (1)
of section 11, instead of at the rate then in force under paragraph (c) of that
subsection”.
(9)
In section 13A(1) (rebate on unleaded petrol), for “£0.0620” substitute
“£0.0601”.
40
(10)
In section 14(1) (rebate on light oil for use as furnace oil), for “£0.0624”
substitute “£0.0482”.

Finance (No. 2) Bill
Part 1 — Excise duties
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(11)
In consequence of the preceding provisions the following instruments are
revoked—
(a)
the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.)
Order 2004 (S.I. 2004/2063),
(b)
the Excise Duties (Road Fuel Gas) (Reliefs) Regulations 2004 (S.I. 2004/
5
2069),
(c)
the Excise Duties (Surcharges or Rebates) (Hydrocarbon Oils etc.)
(Amendment) Order 2004 (S.I. 2004/3160), and
(d)
the Excise Duties (Surcharges or Rebates) (Bioethanol) Order 2004 (S.I.
2004/3162).
10
(12)
This section comes into force on the day on which this Act is passed.
5
Rates of hydrocarbon oil duties etc. from 1st September 2005
(1)
HODA 1979 is amended as follows.
(2)
In subsection (1A) of section 6 (hydrocarbon oil: rates of duty)—
(a)
in paragraph (a) (ultra low sulphur petrol), for “£0.4710” substitute
15
“£0.4832”,
(b)
in paragraph (aa) (sulphur-free petrol), for “£0.4710” substitute
“£0.4832”,
(c)
in paragraph (b) (light oil other than ultra low sulphur petrol and
sulphur-free petrol), for “£0.5620” substitute “£0.5766”,
20
(d)
in paragraph (c) (ultra low sulphur diesel), for “£0.4710” substitute
“£0.4832”,
(e)
in paragraph (ca) (sulphur-free diesel), for “£0.4710” substitute
“£0.4832”, and
(f)
in paragraph (d) (heavy oil other than ultra low sulphur diesel and
25
sulphur-free diesel), for “£0.5327” substitute “£0.5465”.
(3)
In section 6AA(3) (biodiesel), for “£0.2710” substitute “£0.2832”.
(4)
In section 6AD(3) (bioethanol), for “£0.2710” substitute “£0.2832”.
(5)
In section 8(3) (road fuel gas)—
(a)
in paragraph (a) (natural road fuel gas), for “£0.0900” substitute
30
“£0.1080”, and
(b)
in paragraph (b) (other road fuel gas), for “£0.0900” substitute
“£0.1270”.
(6)
In section 11(1) (rebate on heavy oil)—
(a)
in paragraph (a) (fuel oil), for “£0.0482” substitute “£0.0604”,
35
(b)
in paragraph (b) (gas oil which is not ultra low sulphur diesel), for
“£0.0522” substitute “£0.0644”, and
(c)
in paragraph (ba) (ultra low sulphur diesel), for “£0.0522” substitute
“£0.0644”.
(7)
In section 13A(1) (rebate on unleaded petrol), for “£0.0601” substitute
40
“£0.0617”.
(8)
In section 14(1) (rebate on light oil for use as furnace oil), for “£0.0482”
substitute “£0.0604”.
(9)
This section comes into force on 1st September 2005.