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      (a) for zero-rating or exempting a supply, acquisition or importation;

      (b) for refunding an amount of tax;

      (c) for any relief, other than a relief that—

      (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.

2. Rates of tobacco products duty

Resolved,

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 £105.10 per thousand cigarettes.
2.   Cigars	£153.07 per kilogram.
3.   Hand-rolling tobacco	£110.02 per kilogram.
4.   Other smoking tobacco and chewing tobacco	£67.30 per kilogram.

(2) This Resolution shall have effect as from 6 o'clock in the evening of 22nd March 2006.

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. Rate of duty on beer

Resolved,

That—

(1) In section 36(1AA)(a) of the Alcoholic Liquor Duties Act 1979 for "£12.92" there shall be substituted "£13.26".

(2) This Resolution shall have effect as from midnight on 26th March 2006.

 
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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. Rates of duty on wine and made-wine

Resolved,

That—

(1) For Part 1 of the Table of rates of duty in Schedule 1 to the Alcoholic Liquor Duties Act 1979 there shall be substituted—

Part 1

Wine and made-wine of a strength not exceeding22 per cent

Description of wine or made-wine	Rates of duty perhectolitre
	£
Wine or made-wine of a strength not exceeding 4 per cent	53.06
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent	72.95
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling	172.17
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent	166.70
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	220.54
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent	229.55

(2) This Resolution shall have effect as from midnight on 26th March 2006.

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. Hydrocarbon oil etc (rates and rebates)

Resolved,

That provision may be made amending rates of duty and rebate in the Hydrocarbon Oil Duties Act 1979.

6. Hydrocarbon oil etc (road vehicles)

Resolved,

That provision may be made enabling amendment of the definition of road vehicle in the Hydrocarbon Oil Duties Act 1979.

7. Amusement machine licence duty

Resolved,

That provision may be made amending provisions of the Betting and Gaming Duties Act 1981 relating to amusement machine licence duty.

8. Vehicle excise duty (rates)

Resolved,

That—

(1) Schedule 1 to the Vehicle Excise and Registration Act 1994 shall be amended as follows.

(2) In paragraph 1(2), for "£170" there shall be substituted "£175".

 
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(3) For paragraph 1B there shall be substituted—

" 1B The annual rate of vehicle excise duty applicable to a vehicle to which this Part of this Schedule applies shall be determined in accordance with Table A, where the vehicle is first registered before 23rd March 2006, or Table B, where the vehicle is first registered on or after that date, by reference to—

      (a) the applicable CO ₂ emissions figure, and

whether the vehicle qualifies for the reduced rate of duty, or is liable to the standard rate or the premium rate of duty.

Table A: Vehicles first registered before 23rd March 2006

CO2 emissions figure			Rate
(1)	(2)	(3)	(4)	(5)
Exceeding	Notexceeding	Reducedrate	Standardrate	Premiumrate
g/km	g/km	£	£	£
100	120	30	40	50
120	150	90	100	110
150	165	115	125	135
165	185	140	150	160
185	—	180	190	195

Table B: Vehicles first registered on or after 23rd March 2006

CO2 emissions figure			Rate
(1)	(2)	(3)	(4)	(5)
Exceeding	Notexceeding	Reducedrate	Standardrate	Premiumrate
g/km	g/km	£	£	£
100	120	30	40	50
120	150	90	100	110
150	165	115	125	135
165	185	140	150	160
185	225	180	190	195
225	—	200	210	215

(4) In paragraph 1C—

(a) for sub-paragraph (2) substitute—

" (2) Condition A is that the vehicle—

      (a) is constructed—

      (i) so as to be propelled by a relevant type of fuel, or

so as to be capable of being propelled by any of a number of relevant types of fuel, or

      (b) is constructed or modified—

      (i) so as to be propelled by a prescribed type of fuel, or

so as to be capable of being propelled by any of a number of prescribed types of fuel, and complies with any other requirements prescribed for the purposes of this condition.", and

(b) after sub-paragraph (5) there shall be inserted—

" (6) In this paragraph—

"bioethanol" has the meaning given in section 2AB of the Hydrocarbon Oil Duties Act 1979,

"relevant type of fuel" means—

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