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10 | Rates of tobacco products duty |
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(1) | For the table in Schedule 1 to TPDA 1979 substitute— |
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| | An amount equal to 22 per cent of |
| | 5 | | | the retail price plus £112.07 per |
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(2) | The amendment made by subsection (1) is treated as having come into force at |
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11 | Rates and rebates: simplification |
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(1) | HODA 1979 is amended as follows. |
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(2) | In section 1 (hydrocarbon oil), omit— |
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(a) | subsections (3A) and (3B), |
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(b) | in subsection (3C), “; and petrol is “leaded petrol” if it is not unleaded |
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(c) | subsections (6) and (7). |
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(3) | In section 6 (hydrocarbon oil: rates of duty), for subsection (1A) substitute— |
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(a) | £0.5035 a litre in the case of unleaded petrol, |
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(b) | £0.6007 a litre in the case of light oil other than unleaded petrol, |
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(c) | £0.5035 a litre in the case of heavy oil.” |
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(4) | In section 6AB(5) (duty on bioblend), omit the words from “of the description” |
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(5) | In section 11(1) (rebate on heavy oil), omit— |
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(a) | in paragraph (b), “which is not ultra low sulphur diesel”, and |
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(6) | In section 13AA(6) (restrictions on use of rebated kerosene), omit “which is not |
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ultra low sulphur diesel or sulphur-free diesel”. |
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(7) | Omit section 13A (rebate on unleaded petrol). |
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(8) | In section 20AAA(4)(a) (mixing of rebated oil), for “section 6(1A)(d)” substitute |
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(9) | In section 27(1) (interpretation)— |
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(a) | in the definition of “rebate”, omit “13A,”, |
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(b) | omit the definitions of “sulphur-free diesel”, “sulphur-free petrol”, |
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“ultra low sulphur diesel” and “ultra low sulphur petrol”, and |
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(c) | for “and “leaded petrol” have” substitute “has”. |
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(10) | In Article 21(7) of the Renewable Transport Fuel Obligations Order 2007 |
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(S.I.2007/3072), for “sulphur-free petrol” substitute “unleaded petrol”. |
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(11) | In consequence of this section, omit— |
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(a) | in FA 1987, section 1(2) and (3), |
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(b) | in FA 1997, section 7(5)(a) and (b) and (8)(b), |
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(c) | in FA 2000, section 5(3), |
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(d) | in FA 2001, section 2(1), and |
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(e) | in FA 2004, section 7(2), (5) to (7) and (8)(a). |
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(12) | The amendments made by this section are treated as having come into force on |
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12 | Biodiesel and bioblend |
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Schedule 5 contains provision about biodiesel and bioblend. |
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13 | Rates and rebates: increase from 1 October 2008 |
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(1) | HODA 1979 is amended as follows. |
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(2) | In section 6(1A) (main rates)— |
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(a) | in paragraph (a) (unleaded petrol), for “£0.5035” substitute “£0.5235”, |
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(b) | in paragraph (b) (light oil other than unleaded petrol), for “£0.6007” |
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substitute “£0.6207”, and |
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(c) | in paragraph (c), (heavy oil), for “£0.5035” substitute “£0.5235”. |
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(3) | In section 6AA(3) (rate of duty on biodiesel), for “£0.3035” substitute “£0.3235”. |
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(4) | In section 6AD(3) (rate of duty on bioethanol), for “£0.3035” substitute |
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(5) | In section 8(3) (road fuel gas)— |
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(a) | in paragraph (a) (natural road fuel gas), for “£0.1370” substitute |
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(b) | in paragraph (b) (other road fuel gas), for “£0.1649” substitute |
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(6) | In section 11(1) (rebate on heavy oil)— |
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(a) | in paragraph (a) (fuel oil), for “£0.0929” substitute “£0.0966”, and |
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(b) | in paragraph (b) (gas oil), for “£0.0969” substitute “£0.1007”. |
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(7) | In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.0929” |
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(8) | In section 14A(2) (rebate on certain biodiesel), for “£0.0969” substitute |
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(9) | The amendments made by this section come into force on 1 October 2008. |
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14 | Fuel for aircraft and boats, heating oil and fuel for certain engines |
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(1) | In section 6(1A) of HODA 1979 (main rates)— |
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(a) | after paragraph (a) insert— |
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“(aa) | £0.3103 a litre in the case of aviation gasoline,”, and |
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(b) | in paragraph (b), after “petrol” insert “or aviation gasoline”. |
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(2) | The amendments made by subsection (1) come into force on 1 November 2008. |
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(a) | in Part 1, provision consequential on subsection (1) and provision about |
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fuel used for private pleasure flying or private pleasure craft, and |
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(b) | in Part 2, provision about certain heavy oil used for heating or as fuel |
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Environmental taxes and duties |
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15 | Rates of vehicle excise duty |
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(1) | Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows. |
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(2) | In paragraph 1 (general)— |
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(a) | in sub-paragraph (2) (vehicle not covered elsewhere in Schedule |
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otherwise than with engine cylinder capacity not exceeding 1,549cc), |
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for “£180” substitute “£185”, and |
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(b) | in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with |
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engine cylinder capacity not exceeding 1,549cc), for “£115” substitute |
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(3) | In paragraph 1B (graduated rates for light passenger vehicles), for the table |
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The table has effect in relation to vehicles first registered before 23 March 2006 |
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(a) | in column (3), in the last row, “195” were substituted for “385”, and |
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(b) | in column (4), in the last row, “210” were substituted for “400”.” |
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(4) | In paragraph 1J (light goods vehicles)— |
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(a) | in sub-paragraph (a) (vehicle which is not lower-emission van), for |
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“£175” substitute “£180”, and |
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(b) | in sub-paragraph (b) (lower-emission van), for “£115” substitute |
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(5) | In paragraph 2(1) (motorcycles)— |
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(a) | in paragraph (b) (motorbicycle and engine’s cylinder capacity more |
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than 150cc but not more than 400cc), for “£32” substitute “£33”, |
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(b) | in paragraph (c) (motorbicycle and engine’s cylinder capacity more |
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than 400cc but not more than 600cc), for “£47” substitute “£48”, and |
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(c) | in paragraph (d) (any other case), for “£64” substitute “£66”. |
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(6) | The amendments made by this section have effect in relation to licences taken |
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out on or after 13 March 2008. |
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16 | Standard rate of landfill tax |
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(1) | In section 42(1)(a) and (2) of FA 1996 (amount of landfill tax), for “£32” |
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(2) | The amendments made by subsection (1) come into force on 1 April 2009 and |
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have effect in relation to disposals made (or treated as made) on or after that |
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17 | Rates of climate change levy |
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(1) | In Schedule 6 to FA 2000 (climate change levy), for the table in paragraph 42(1) |
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| Taxable commodity supplied |
| Rate at which levy payable if supply is |
| | | | | not a reduced-rate supply |
| | | | | £0.00470 per kilowatt hour |
| | | | Gas supplied by a gas utility or |
| £0.00164 per kilowatt hour |
| | 30 | | any gas supplied in a gaseous |
| | | | | state that is of a kind supplied |
| | | | | | | | | | Any petroleum gas, or other |
| | | | | gaseous hydrocarbon, supplied |
| | | 35 | | | | | | | Any other taxable commodity |
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(2) | The amendment made by subsection (1) has effect in relation to supplies |
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treated as taking place on or after 1 April 2009. |
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