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| New Clauses relating to vehicle excise duty and fuel duties |
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| | Vehicle excise duty: variation of graduated rates for light passenger vehicles |
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| To move the following Clause:— |
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| | ‘(1) | The Treasury may by regulations made by statutory instrument vary the table in |
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| | paragraph 1B (graduated rates for light passenger vehicles) of Schedule 1 to |
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| | VERA (annual rates of duty). |
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| | (2) | A statutory instrument containing regulations under this section may not be made |
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| | unless a draft of the instrument has been laid before and approved by a resolution |
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| | (3) | The power conferred by subsection (1) does not extend to the ending of different |
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| | provision for vehicles first registered after 1 March 2001 and before 23 March |
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| | 2006 and with a CO2 emissions figure exceeding 185 g/km.’. |
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| To move the following Clause:— |
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| | ‘The Treasury shall publish annually alongside the Pre-Budget report an estimate |
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| | of the average cost of operating a motor vehicle (including associated running |
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| | costs and depreciation) per mile for a vehicle driving 10,000 miles per year for— |
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| | (a) | a vehicle registered before 1st March 2001 paying a pre-graduated |
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| | Vehicle Excise Duty with an engine size 1549cc below; |
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| | (b) | a vehicle registered before 1st March 2001 paying pre-graduated Vehicle |
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| | Excise Duty with an engine size above 1549cc; and |
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| | (c) | a vehicle registered after 1st March 2001 liable to pay graduated Vehicle |
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| | Excise Duty in each of the VED bands A-M with effect from 1st april |
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| | Fuel duties: rates and rebates: general fuel duty regulator |
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| To move the following Clause:— |
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| | ‘(1) | HODA 1979 is amended as follows. |
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| | (2) | In section 6 (excise duty on hydrocarbon oil) after subsection (1A) (as substituted |
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| | by section 11 of this Act) insert— |
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| | “(1AA) | In every Budget Statement and pre-Budget Statement the Chancellor of |
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| | the Exchequer must provide a forecast for oil prices and set out |
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| | anticipated yield from fuel duty and VAT on fuel for that price and for a |
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| | range of prices up to 50 per cent. above his forecast. |
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| | (1AB) | The Treasury must, following each such statement, by regulations made |
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| | by statutory instrument reduce the rates of duty specified in subsection |
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| | (1A) in direct proportion to the increase in the costs accounted for by |
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| | (1AC) | Whenever international oil prices rise above the level estimated by the |
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| | forecast made in accordance with subsection (1AA), indexed fuel duty |
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| | increases shall not take effect until the international oil prices return to |
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| | the forecast level or the forecast price is amended by the next Budget or |
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| | Fuel duties: rates and rebates: road hauliers and remote rural areas |
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| To move the following Clause:— |
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| | ‘(1) | HODA 1979 is amended as follows. |
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| | (2) | In section 6 (excise duty on hydrocarbon oil) after subsection (1A) (as substituted |
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| | by section 11 of this Act) insert— |
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| | “(1AA) | In every Budget Statement and pre-Budget Statement the Chancellor of |
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| | the Exchequer must provide a forecast for oil prices and set out |
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| | anticipated yield from fuel duty and VAT on fuel for that price and for a |
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| | range of prices up to 50 per cent. above his forecast. |
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| | (a) | following each such statement, by regulations made by statutory |
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| | instrument reduce the rates of duty specified in subsection (1A) |
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| | in direct proportion to the increase in the cost accounted for by |
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| | (b) | provide a mechanism to pay the reduction directly to road |
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| | hauliers with an ‘O’ licence including a restricted licence, a |
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| | standard licence or a standard international licence; |
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| | (c) | bring forward proposals not later than the pre-Budget Statement |
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| | 2008 to provide specific fuel duty reductions targeted at fuel sold |
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| | (1AC) | Whenever international oil prices rise above the level estimated by the |
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| | forecast made in accordance with subsection (1AA), indexed fuel duty |
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| | increases shall not take effect until the international oil prices return to |
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| | the forecast level or the forecast price is amended by the next Budget or |
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| | Remote rural fuel discount scheme |
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| To move the following Clause:— |
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| | ‘(1) | The Treasury shall by regulations provide for the introduction, by no later than 1 |
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| | April 2009, of a remote rural fuel discount scheme. |
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| | (2) | The purpose of the scheme is to provide a rebate on road fuel duty at qualifying |
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| | retail outlets in qualifying areas to reduce the premium paid for fuel in such areas |
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| | over the national average. |
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| | (3) | Qualifying retail outlets under subsection (2) are outlets located in qualifying |
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| | areas meeting any criteria as defined under subsection (4). |
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| | (4) | Qualifying areas are remote rural areas as may be defined by regulations under |
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| | (5) | Regulations under subsection (1) may— |
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| | (a) | specify the amount of the fuel duty rebate; |
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| | (b) | define “remote rural areas”; |
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| | (c) | define qualifying retail outlets, including any restriction; |
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| | (d) | specify how the rebate is to be applied, including— |
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| | (i) | authorising HMRC to define procedures and conduct audits, and |
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| | (ii) | how any administrative costs are to be defrayed; |
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| | (e) | provide for it to be an offence for a person fraudulently to supply or sell |
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| | rebated fuel other than as proscribed by these regulations; |
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| | (f) | provide for a system of registration of eligible retail outlets; |
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| | (g) | provide for the scheme to be administered in Scotland by the Scottish |
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| | Executive and in Wales by the Welsh Ministers.’. |
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| amendments relating to clauses 15 and 7 and schedules 7 and 17 |
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| Page 8, line 9 [Clause 15], at end insert— |
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| | ‘(3A) | In paragraph 1C (the reduced rate)— |
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| | (a) | in sub-paragraph (1) for “or C” substitute “C or D”; |
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| | (b) | after sub-paragraph (4) insert— |
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| | “(4A) | Condition D is that the vehicle is an off-road working |
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| | (c) | in sub-paragraph (6) insert at the appropriate place— |
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| | ““off-road working vehicle” means, subject to any provision which |
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| | may be made by the Treasury in regulations made by statutory |
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| | instrument, any vehicle which is used primarily for business |
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| | purposes off adopted roads,”.’. |
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| Page 8, line 21 [Clause 15], leave out from ‘to’ to end of line 22 and insert ‘any |
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| licence taken out in respect of a vehicle first acquired on or after 13 March 2008. |
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| | (7) | In this section “first acquired”, in relation to a vehicle means acquisition when it |
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| | has not previously been owned.’. |
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| Mr Chancellor of the Exchequer |
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| Page 41, line 38 [Clause 75], at end insert ‘and |
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| | (b) | in section 50(3) of ITTOIA 2005 (cases in which expenses incurred on |
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| | hiring car with low carbon dioxide emissions are not excluded from |
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| | section 48 of that Act), for “2008” substitute “2013”.’. |
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| Mr Chancellor of the Exchequer |
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| Page 41, line 44 [Clause 75], leave out ‘applies’ and insert ‘and section 50 of |
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| Page 156, line 35 [Schedule 7], leave out ‘must be’ and insert ‘will be deemed to |
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| Page 156, line 42 [Schedule 7], at end insert— |
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| | ‘(5A) | Where the relevant tax increase exceeds £30,000— |
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| | (a) | the nomination will be valid but the charge will be capped at £30,000; |
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| | (b) | the individual will be notified that the cap has been enforced and will |
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| | have the opportunity to revise the nomination of foreign income and |
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| | (c) | a revised nomination is not necessary for the remittance basis claim to |
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| | be valid for the tax year.’. |
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| Mr Chancellor of the Exchequer |
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| Page 162, line 15 [Schedule 7], after ‘property,’, insert ‘service’. |
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| Mr Chancellor of the Exchequer |
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| Page 162, line 17 [Schedule 7], leave out from ‘property’ to end of line 21 and |
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| insert ‘, service or consideration— |
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| | (i) | derives (wholly or in part, and directly or indirectly) |
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| | from the income or chargeable gains, and |
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| | (ii) | in the case of property or consideration, is property of |
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| | or consideration given by a relevant person,’. |
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| Mr Chancellor of the Exchequer |
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| Page 163 [Schedule 7], leave out lines 14 to 16. |
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| Mr Chancellor of the Exchequer |
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| Page 166, line 16 [Schedule 7], after ‘property’, insert ‘, service’. |
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| Mr Chancellor of the Exchequer |
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| Page 166, line 19 [Schedule 7], after ‘property’, insert ‘, service’. |
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| Mr Chancellor of the Exchequer |
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| Page 166, line 21 [Schedule 7], after ‘property’, insert ‘, service’. |
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| Mr Chancellor of the Exchequer |
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| Page 169, line 2 [Schedule 7], at end insert— |
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| | ‘(8) | References in this section and section 809R to anything deriving from |
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| | income or capital within paragraph (i) of subsection (4) do not |
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| | (a) | income or gains within any of paragraphs (a) to (h) of that |
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| | (b) | anything deriving from such income or gains.’. |
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| Mr Chancellor of the Exchequer |
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| Page 169 [Schedule 7], leave out lines 6 to 16 and insert— |
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| | ‘(2) | Treat property which derives wholly or in part (and directly or |
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| | indirectly) from an individual’s income or capital for a tax year as |
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| | consisting of or containing that income or capital. |
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| | (3) | If a debt relating (wholly or in part, and directly or indirectly) to |
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| | property is at any time satisfied (wholly or in part) by— |
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| | (a) | an individual’s income or capital for a tax year, or |
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| | (b) | anything deriving (directly or indirectly) from such income or |
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| | | from that time treat the property as consisting of or containing the |
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| | income or capital if and to the extent that it is just and reasonable to do |
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| Mr Chancellor of the Exchequer |
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| Page 169 [Schedule 7], leave out lines 23 and 24. |
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| Mr Chancellor of the Exchequer |
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| Page 169, line 34 [Schedule 7], at end insert— |
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| | ‘(7A) | In this section ‘mixed fund’ means money or other property containing |
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| | (a) | more than one of the kinds of income and capital mentioned |
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| | (b) | income or capital for more than one tax year. |
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| | (7B) | If section 809Q applies in relation to part of a transfer, apply that |
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| | section in relation to that part before applying subsection (4) in |
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| | relation to the rest of the transfer.’. |
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| Page 169, line 40 [Schedule 7], leave out from beginning to end of line 13 on page |
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| Mr Chancellor of the Exchequer |
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| Page 170, line 22 [Schedule 7], leave out ‘sections 809L to 809R’ and insert ‘this |
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| Mr Chancellor of the Exchequer |
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| Page 171, line 5 [Schedule 7], leave out ‘taken to be’ and insert ‘regarded as’. |
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| Mr Chancellor of the Exchequer |
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| Page 171, line 15 [Schedule 7], after ‘met’, insert ‘; but this is subject to subsection |
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| Page 171, line 16 [Schedule 7], after ‘service’, insert ‘as defined in accordance |
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| Mr Chancellor of the Exchequer |
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| Page 171, line 21 [Schedule 7], at end insert— |
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