Finance Bill

House of Commons

Session 2008 - 09
Internet Publications
Other Bills before Parliament

Finance Bill

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

(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.”
(7)
For the table substitute—
“Table 1
5
Rates payable on first vehicle licence for vehicle

CO2 emissions figure
Rate

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

   Exceeding
Not exceeding
Reduced rate
Standard rate

g/km
g/km
£
£

10

         130
         140
         100
          110

         140
         150
         115
          125

         150
         165
         145
          155

         165
         175
         240
          250

         175
         185
         290
          300

15

         185
         200
         415
          425

         200
         225
         540
          550

         225
         255
         740
          750

         255
           —
         940
          950

Table 2
20
Rates payable on any other vehicle licence for vehicle

CO2 emissions figure
Rate

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

   Exceeding
Not exceeding
Reduced rate
Standard rate

g/km
g/km
£
£

25

         100
         110
          10
           20

         110
         120
          20
           30

         120
         130
          80
           90

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
£
£

         130
         140
         100
          110

5

         140
         150
         115
          125

         150
         165
         145
          155

         165
         175
         170
          180

         175
         185
         190
          200

         185
         200
         225
          235

10

         200
         225
         235
          245

         225
         255
         415
          425

         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
15
2006 as if—
(a)
in column (3), in the last two rows, “235” were substituted for “415” and
“425”, and
(b)
in column (4), in the last two rows, “245” were substituted for “425” and
“435”.”
20
(8)
In paragraph 1J(a) (light goods vehicle which is not lower-emission van), for
“£185” substitute “£200”.
(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.
25
Fuel duties
15
Rates and rebates from Spring 2009
(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”,
30
(b)
in paragraph (aa) (aviation gasoline), for “£0.3103” substitute “£0.3334”,
(c)
in paragraph (b) (light oil other than unleaded petrol or aviation
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”.
35

Finance Bill
Part 1 — Charges, rates, allowances, etc
10

(4)
In section 6AD(3) (rate of duty on bioethanol), for “£0.3235” substitute
“£0.3419”.
(5)
In section 8(3) (road fuel gas)—
(a)
in paragraph (a) (natural road fuel gas), for “£0.1660” substitute
“£0.1926”, and
5
(b)
in paragraph (b) (other road fuel gas), for “£0.2077” substitute
“£0.2482”.
(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”.
10
(7)
In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.0966”
substitute “£0.1”.
(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
15
into force on 1 May 2009.
(10)
The other amendments made by this section are treated as having come into
force on 1 April 2009.
16
Rates and rebates from September 2009
(1)
HODA 1979 is amended as follows.
20
(2)
In section 6(1A) (main rates)—
(a)
in paragraph (a) (unleaded petrol), for “£0.5419” substitute “£0.5619”,
(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
25
(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”.
(4)
In section 6AD(3) (rate of duty on bioethanol), for “£0.3419” substitute
“£0.3619”.
(5)
In section 8(3) (road fuel gas)—
30
(a)
in paragraph (a) (natural road fuel gas), for “£0.1926” substitute
“£0.2216”, and
(b)
in paragraph (b) (other road fuel gas), for “£0.2482” substitute
“£0.2767”.
(6)
In section 11(1) (rebate on heavy oil)—
35
(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”.
(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
40
“£0.1080”.
(9)
The amendments made by this section come into force on 1 September 2009.

Finance Bill
Part 1 — Charges, rates, allowances, etc
11

Other environmental taxes and duties
17
Rates of air passenger duty
(1)
In section 30 of FA 1994 (air passenger duty: rates), for subsections (1) to (4)
substitute—
“(1)
Air passenger duty is chargeable on the carriage of each chargeable
5
passenger at the rate determined as follows.
(2)
If the passenger’s journey ends at a place in the United Kingdom or a
territory specified in Part 1 of Schedule 5A—
(a)
if the passenger’s agreement for carriage provides for standard
class travel in relation to every flight on the passenger’s
10
journey, the rate is £11, and
(b)
in any other case, the rate is £22.
(3)
If the passenger’s journey ends at a place in a territory specified in Part
2 of Schedule 5A—
(a)
if the passenger’s agreement for carriage provides for standard
15
class travel in relation to every flight on the passenger’s
journey, the rate is £45, and
(b)
in any other case, the rate is £90.
(4)
If the passenger’s journey ends at a place in a territory specified in Part
3 of Schedule 5A—
20
(a)
if the passenger’s agreement for carriage provides for standard
class travel in relation to every flight on the passenger’s
journey, the rate is £50, and
(b)
in any other case, the rate is £100.
(4A)
If the passenger’s journey ends at any other place—
25
(a)
if the passenger’s agreement for carriage provides for standard
class travel in relation to every flight on the passenger’s
journey, the rate is £55, and
(b)
in any other case, the rate is £110.”
(2)
Schedule 5 contains further provision about air passenger duty.
30
(3)
The amendment made by subsection (1) has effect in relation to the carriage of
passengers beginning on or after 1 November 2009.
18
Standard rate of landfill tax
(1)
In section 42(1)(a) and (2) of FA 1996 (amount of landfill tax), for “£40”
substitute “£48”.
35
(2)
The amendments made by subsection (1) have effect in relation to disposals
made (or treated as made) on or after 1 April 2010.