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Finance Bill


Finance Bill
Part 1 — Charges, rates, allowances, reliefs etc

5

 

10      

Rates of tobacco products duty

(1)   

For the table in Schedule 1 to TPDA 1979 substitute—


“Table

 

1.  Cigarettes

An amount equal to 22 per cent of

 

5

  

the retail price plus £112.07 per

 
  

thousand cigarettes

 
 

2.  Cigars

£163.22 per kilogram

 
 

3.  Hand-rolling tobacco

£117.32 per kilogram

 
 

4.  Other smoking tobacco

£71.76 per kilogram”.

 

10

 

and chewing tobacco

  

(2)   

The amendment made by subsection (1) is treated as having come into force at

6pm on 12 March 2008.

Fuel duties

11      

Rates and rebates: simplification

15

(1)   

HODA 1979 is amended as follows.

(2)   

In section 1 (hydrocarbon oil), omit—

(a)   

subsections (3A) and (3B),

(b)   

in subsection (3C), “; and petrol is “leaded petrol” if it is not unleaded

petrol”, and

20

(c)   

subsections (6) and (7).

(3)   

In section 6 (hydrocarbon oil: rates of duty), for subsection (1A) substitute—

“(1A)   

The rates are—

(a)   

£0.5035 a litre in the case of unleaded petrol,

(b)   

£0.6007 a litre in the case of light oil other than unleaded petrol,

25

and

(c)   

£0.5035 a litre in the case of heavy oil.”

(4)   

In section 6AB(5) (duty on bioblend), omit the words from “of the description”

to the end.

(5)   

In section 11(1) (rebate on heavy oil), omit—

30

(a)   

in paragraph (b), “which is not ultra low sulphur diesel”, and

(b)   

paragraph (ba).

(6)   

In section 13AA(6) (restrictions on use of rebated kerosene), omit “which is not

ultra low sulphur diesel or sulphur-free diesel”.

(7)   

Omit section 13A (rebate on unleaded petrol).

35

(8)   

In section 20AAA(4)(a) (mixing of rebated oil), for “section 6(1A)(d)” substitute

“section 6A(1A)(c)”.

(9)   

In section 27(1) (interpretation)—

 
 

Finance Bill
Part 1 — Charges, rates, allowances, reliefs etc

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(a)   

in the definition of “rebate”, omit “13A,”,

(b)   

omit the definitions of “sulphur-free diesel”, “sulphur-free petrol”,

“ultra low sulphur diesel” and “ultra low sulphur petrol”, and

(c)   

for “and “leaded petrol” have” substitute “has”.

(10)   

In Article 21(7) of the Renewable Transport Fuel Obligations Order 2007

5

(S.I.2007/3072), for “sulphur-free petrol” substitute “unleaded petrol”.

(11)   

In consequence of this section, omit—

(a)   

in FA 1987, section 1(2) and (3),

(b)   

in FA 1997, section 7(5)(a) and (b) and (8)(b),

(c)   

in FA 2000, section 5(3),

10

(d)   

in FA 2001, section 2(1), and

(e)   

in FA 2004, section 7(2), (5) to (7) and (8)(a).

(12)   

The amendments made by this section are treated as having come into force on

1 April 2008.

12      

Biodiesel and bioblend

15

Schedule 5 contains provision about biodiesel and bioblend.

13      

Rates and rebates: increase from 1 October 2008

(1)   

HODA 1979 is amended as follows.

(2)   

In section 6(1A) (main rates)—

(a)   

in paragraph (a) (unleaded petrol), for “£0.5035” substitute “£0.5235”,

20

(b)   

in paragraph (b) (light oil other than unleaded petrol), for “£0.6007”

substitute “£0.6207”, and

(c)   

in paragraph (c), (heavy oil), for “£0.5035” substitute “£0.5235”.

(3)   

In section 6AA(3) (rate of duty on biodiesel), for “£0.3035” substitute “£0.3235”.

(4)   

In section 6AD(3) (rate of duty on bioethanol), for “£0.3035” substitute

25

“£0.3235”.

(5)   

In section 8(3) (road fuel gas)—

(a)   

in paragraph (a) (natural road fuel gas), for “£0.1370” substitute

“£0.1660”, and

(b)   

in paragraph (b) (other road fuel gas), for “£0.1649” substitute

30

“£0.2077”.

(6)   

In section 11(1) (rebate on heavy oil)—

(a)   

in paragraph (a) (fuel oil), for “£0.0929” substitute “£0.0966”, and

(b)   

in paragraph (b) (gas oil), for “£0.0969” substitute “£0.1007”.

(7)   

In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.0929”

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substitute “£0.0966”.

(8)   

In section 14A(2) (rebate on certain biodiesel), for “£0.0969” substitute

“£0.1007”.

(9)   

The amendments made by this section come into force on 1 October 2008.

 
 

Finance Bill
Part 1 — Charges, rates, allowances, reliefs etc

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14      

Fuel for aircraft and boats, heating oil and fuel for certain engines

(1)   

In section 6(1A) of HODA 1979 (main rates)—

(a)   

after paragraph (a) insert—

“(aa)   

£0.3103 a litre in the case of aviation gasoline,”, and

(b)   

in paragraph (b), after “petrol” insert “or aviation gasoline”.

5

(2)   

The amendments made by subsection (1) come into force on 1 November 2008.

(3)   

Schedule 6 contains—

(a)   

in Part 1, provision consequential on subsection (1) and provision about

fuel used for private pleasure flying or private pleasure craft, and

(b)   

in Part 2, provision about certain heavy oil used for heating or as fuel

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for certain engines.

Environmental taxes and duties

15      

Rates of vehicle excise duty

(1)   

Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.

(2)   

In paragraph 1 (general)—

15

(a)   

in sub-paragraph (2) (vehicle not covered elsewhere in Schedule

otherwise than with engine cylinder capacity not exceeding 1,549cc),

for “£180” substitute “£185”, and

(b)   

in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with

engine cylinder capacity not exceeding 1,549cc), for “£115” substitute

20

“£120”.

(3)   

In paragraph 1B (graduated rates for light passenger vehicles), for the table

substitute—

“Table

 

CO2 emissions figure

Rate

 

25

 

(1)

(2)

(3)

(4)

 
 

   Exceeding

 Not exceeding

  Reduced rate

 Standard rate

 
 

g/km

g/km

£

£

 
 

           100

          120

            15

             35

 
 

           120

          150

           100

           120

 

30

 

           150

          165

           125

           145

 
 

           165

          185

           150

           170

 
 

           185

          225

           195

           210

 
 

           225

          —

           385

           400

 
 
 

Finance Bill
Part 1 — Charges, rates, allowances, reliefs etc

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   The table has effect in relation to vehicles first registered before 23 March 2006

as if—

(a)   

in column (3), in the last row, “195” were substituted for “385”, and

(b)   

in column (4), in the last row, “210” were substituted for “400”.”

(4)   

In paragraph 1J (light goods vehicles)—

5

(a)   

in sub-paragraph (a) (vehicle which is not lower-emission van), for

“£175” substitute “£180”, and

(b)   

in sub-paragraph (b) (lower-emission van), for “£115” substitute

“£120”.

(5)   

In paragraph 2(1) (motorcycles)—

10

(a)   

in paragraph (b) (motorbicycle and engine’s cylinder capacity more

than 150cc but not more than 400cc), for “£32” substitute “£33”,

(b)   

in paragraph (c) (motorbicycle and engine’s cylinder capacity more

than 400cc but not more than 600cc), for “£47” substitute “£48”, and

(c)   

in paragraph (d) (any other case), for “£64” substitute “£66”.

15

(6)   

The amendments made by this section have effect in relation to licences taken

out on or after 13 March 2008.

16      

Standard rate of landfill tax

(1)   

In section 42(1)(a) and (2) of FA 1996 (amount of landfill tax), for “£32”

substitute “£40”.

20

(2)   

The amendments made by subsection (1) come into force on 1 April 2009 and

have effect in relation to disposals made (or treated as made) on or after that

date.

17      

Rates of climate change levy

(1)   

In Schedule 6 to FA 2000 (climate change levy), for the table in paragraph 42(1)

25

substitute—

 

Taxable commodity supplied

Rate at which levy payable if supply is

 
  

not a reduced-rate supply

 
 

Electricity

£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

  
 

by a gas utility

  
 

Any petroleum gas, or other

£0.01050 per kilogram

 
 

gaseous hydrocarbon, supplied

  

35

 

in a liquid state

  
 

Any other taxable commodity

£0.01281 per kilogram”.

 

(2)   

The amendment made by subsection (1) has effect in relation to supplies

treated as taking place on or after 1 April 2009.

 
 

 
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Revised 27 March 2008