Finance Bill

House of Commons

Session 2008 - 09
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Other Bills before Parliament

Finance Bill

Finance Bill
Part 1 — Charges, rates, allowances, etc
6

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Rates of tobacco products duty
(1)
For the table in Schedule 1 to TPDA 1979 substitute—

“Table

1.  Cigarettes
An amount equal to 24 per cent of

5

the retail price plus £114.31 per

thousand cigarettes

2.  Cigars
£173.13 per kilogram

3.  Hand-rolling tobacco
£124.45 per kilogram

4.  Other smoking tobacco
£76.12 per kilogram”.

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and chewing tobacco

(2)
The Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order
2008 (S.I. 2008/3026), so far as relating to excise duty on tobacco products, is
revoked.
(3)
The amendments made by this section are treated as having come into force at
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6 pm on 22 April 2009.
Vehicle excise duty
13
Rates for 2009-10
(1)
Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.
(2)
In paragraph 1 (general)—
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(a)
in sub-paragraph (2) (vehicle not covered elsewhere in Schedule
otherwise than with engine cylinder capacity not exceeding 1,549cc),
for “£185” substitute “£190”, and
(b)
in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with
engine cylinder capacity not exceeding 1,549cc), for “£120” substitute
25
“£125”.
(3)
In paragraph 1B (graduated rates for light passenger vehicles), for the table
substitute—
“Table

CO2 emissions figure
Rate

30

(1)
(2)
(3)
(4)

   Exceeding
Not exceeding
  Reduced rate
Standard rate

g/km
g/km
£
£

           100
          120
            15
            35

Finance Bill
Part 1 — Charges, rates, allowances, etc
7

CO2 emissions figure
Rate

(1)
(2)
(3)
(4)

   Exceeding
Not exceeding
  Reduced rate
Standard rate

g/km
g/km
£
£

           120
          140
           100
           120

5

           140
          150
           105
           125

           150
          165
           130
           150

           165
          185
           155
           175

           185
          225
           200
           215

           225
           —
           390
           405

10

   The table has effect in relation to vehicles first registered under this Act before
23 March 2006 as if—
(a)
in column (3), in the last row, “200” were substituted for “390”, and
(b)
in column (4), in the last row, “215” were substituted for “405”.”
(4)
In paragraph 1J (light goods vehicles)—
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(a)
in sub-paragraph (a) (vehicle which is not lower-emission van), for
“£180” substitute “£185”, and
(b)
in sub-paragraph (b) (lower-emission van), for “£120” substitute
“£125”.
(5)
The amendments made by this section have effect in relation to licences taken
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out on or after 1 May 2009.
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Rates from April 2010
(1)
Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.
(2)
In paragraph 1(2) (vehicle not covered elsewhere in Schedule otherwise than
with engine cylinder capacity not exceeding 1,549cc), for “£190” substitute
25
“£205”.
(3)
Paragraph 1B (graduated rates for light passenger vehicles) is amended as
follows.
(4)
For “table” substitute “tables”.
(5)
Omit the “and” at the end of paragraph (a).
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(6)
Insert at the end of paragraph (b) “and
(c)
whether or not the duty is payable on the first vehicle licence
for the vehicle.”

Finance Bill
Part 1 — Charges, rates, allowances, etc
8

(7)
For the table substitute—
“Table 1
Rates payable on first vehicle licence for vehicle

CO2 emissions figure
Rate

(1)
(2)
(3)
(4)

5

   Exceeding
Not exceeding
Reduced rate
Standard rate

g/km
g/km
£
£

         130
         140
         100
          110

         140
         150
         115
          125

         150
         165
         145
          155

10

         165
         175
         240
          250

         175
         185
         290
          300

         185
         200
         415
          425

         200
         225
         540
          550

         225
         255
         740
          750

15

         255
           —
         940
          950

Table 2
Rates payable on any other vehicle licence for vehicle

CO2 emissions figure
Rate

(1)
(2)
(3)
(4)

20

   Exceeding
Not exceeding
Reduced rate
Standard rate

g/km
g/km
£
£

         100
         110
          10
           20

         110
         120
          20
           30

         120
         130
          80
           90

25

         130
         140
         100
          110

         140
         150
         115
          125

Finance Bill
Part 1 — Charges, rates, allowances, etc
9

CO2 emissions figure
Rate

(1)
(2)
(3)
(4)

   Exceeding
Not exceeding
Reduced rate
Standard rate

g/km
g/km
£
£

         150
         165
         145
          155

5

         165
         175
         170
          180

         175
         185
         190
          200

         185
         200
         225
          235

         200
         225
         235
          245

         225
         255
         415
          425

10

         255
           —
         425
          435

   Table 2 has effect in relation to vehicles first registered, under this Act or under
the law of a country or territory outside the United Kingdom, before 23 March
2006 as if—
(a)
in column (3), in the last two rows, “235” were substituted for “415” and
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“425”, and
(b)
in column (4), in the last two rows, “245” were substituted for “425” and
“435”.”
(8)
In paragraph 1J(a) (light goods vehicle which is not lower-emission van), for
“£185” substitute “£200”.
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(9)
Schedule 4 contains further provision about rates of vehicle excise duty etc.
(10)
The amendments made by this section have effect in relation to licences taken
out on or after 1 April 2010.
Fuel duties
15
Rates and rebates from Spring 2009
25
(1)
HODA 1979 is amended as follows.
(2)
In section 6(1A) (main rates)—
(a)
in paragraph (a) (unleaded petrol), for “£0.5235” substitute “£0.5419”,
(b)
in paragraph (aa) (aviation gasoline), for “£0.3103” substitute “£0.3334”,
(c)
in paragraph (b) (light oil other than unleaded petrol or aviation
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gasoline), for “£0.6207” substitute “£0.6391”, and
(d)
in paragraph (c) (heavy oil), for “£0.5235” substitute “£0.5419”.
(3)
In section 6AA(3) (rate of duty on biodiesel), for “£0.3235” substitute “£0.3419”.
(4)
In section 6AD(3) (rate of duty on bioethanol), for “£0.3235” substitute
“£0.3419”.
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Finance Bill
Part 1 — Charges, rates, allowances, etc
10

(5)
In section 8(3) (road fuel gas)—
(a)
in paragraph (a) (natural road fuel gas), for “£0.1660” substitute
“£0.1926”, and
(b)
in paragraph (b) (other road fuel gas), for “£0.2077” substitute
“£0.2482”.
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(6)
In section 11(1) (rebate on heavy oil)—
(a)
in paragraph (a) (fuel oil), for “£0.0966” substitute “£0.1”, and
(b)
in paragraph (b) (gas oil), for “£0.1007” substitute “£0.1042”.
(7)
In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.0966”
substitute “£0.1”.
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(8)
In section 14A(2) (rebate on certain biodiesel), for “£0.1007” substitute
“£0.1042”.
(9)
The amendments made by subsection (2)(b) and (c) are treated as having come
into force on 1 May 2009.
(10)
The other amendments made by this section are treated as having come into
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force on 1 April 2009.
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Rates and rebates from September 2009
(1)
HODA 1979 is amended as follows.
(2)
In section 6(1A) (main rates)—
(a)
in paragraph (a) (unleaded petrol), for “£0.5419” substitute “£0.5619”,
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(b)
in paragraph (aa) (aviation gasoline), for “£0.3334” substitute “£0.3457”,
(c)
in paragraph (b) (light oil other than unleaded petrol or aviation
gasoline), for “£0.6391” substitute “£0.6591”, and
(d)
in paragraph (c) (heavy oil), for “£0.5419” substitute “£0.5619”.
(3)
In section 6AA(3) (rate of duty on biodiesel), for “£0.3419” substitute “£0.3619”.
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(4)
In section 6AD(3) (rate of duty on bioethanol), for “£0.3419” substitute
“£0.3619”.
(5)
In section 8(3) (road fuel gas)—
(a)
in paragraph (a) (natural road fuel gas), for “£0.1926” substitute
“£0.2216”, and
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(b)
in paragraph (b) (other road fuel gas), for “£0.2482” substitute
“£0.2767”.
(6)
In section 11(1) (rebate on heavy oil)—
(a)
in paragraph (a) (fuel oil), for “£0.1” substitute “£0.1037”, and
(b)
in paragraph (b) (gas oil), for “£0.1042” substitute “£0.1080”.
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(7)
In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.1” substitute
“£0.1037”.
(8)
In section 14A(2) (rebate on certain biodiesel), for “£0.1042” substitute
“£0.1080”.
(9)
The amendments made by this section come into force on 1 September 2009.
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