Finance Bill

House of Commons

Session 2009 - 10
Internet Publications
Other Bills before Parliament

Finance Bill

Finance Bill
Part 1 — Charges, rates etc
8

“Table

1.  Cigarettes
An amount equal to 24 per cent of

the retail price plus £119.03 per

thousand cigarettes

2.  Cigars
£180.28 per kilogram

5

3.  Hand-rolling tobacco
£129.59 per kilogram

4.  Other smoking tobacco
£79.26 per kilogram”.

and chewing tobacco

(2)
The amendment made by subsection (1) is treated as having come into force at
6 pm on 24 March 2010.
10
Vehicle excise duty
11
Rates for motorcycles
(1)
In paragraph 2(1) of Schedule 1 to VERA 1994 (annual rates of duty:
motorcycles)—
(a)
in paragraph (c) (motorbicycle which has engine with cylinder capacity
15
exceeding 400cc but not exceeding 600cc), for “£48” substitute “£50”,
and
(b)
in paragraph (d) (motorcycle not within any of paragraphs (a) to (c)),
for “£66” substitute “£70”.
(2)
The amendments made by subsection (1) have effect in relation to licences
20
taken out on or after 1 April 2010.
Fuel duties
12
Fuel duties: rates and rebates from April 2010
(1)
HODA 1979 is amended as follows.
(2)
In section 6(1A) (main rates)—
25
(a)
in paragraph (a) (unleaded petrol), for “£0.5619” substitute “£0.5719”,
(b)
in paragraph (aa) (aviation gasoline), for “£0.3457” substitute “£0.3835”,
(c)
in paragraph (b) (light oil other than unleaded petrol or aviation
gasoline), for “£0.6591” substitute “£0.6691”, and
(d)
in paragraph (c) (heavy oil), for “£0.5619” substitute “£0.5719”.
30
(3)
In section 6AA(3) (rate of duty on biodiesel), for “shall be £0.3619 a litre”
substitute “is the same as that in the case of heavy oil”.
(4)
In section 6AB (rate of duty on bioblend)—
(a)
in subsection (3), for the words after “is the” substitute “same as that in
the case of heavy oil.”, and
35
(b)
omit subsections (4) and (5).
(5)
In section 6AD(3) (rate of duty on bioethanol), for “shall be £0.3619 a litre.”
substitute “is the same as that in the case of unleaded petrol.”

Finance Bill
Part 1 — Charges, rates etc
9

(6)
In section 6AE (rate of duty on blends of bioethanol and hydrocarbon oil)—
(a)
in subsection (3), for the words after “bioethanol blend” substitute “is
the same as that in the case of unleaded petrol.”, and
(b)
omit subsections (4) and (5).
(7)
In section 8(3) (road fuel gas)—
5
(a)
in paragraph (a) (natural road fuel gas), for “£0.2216” substitute
“£0.2360”, and
(b)
in paragraph (b) (other road fuel gas), for “£0.2767” substitute
“£0.3053”.
(8)
In section 11(1) (rebate on heavy oil)—
10
(a)
in paragraph (a) (fuel oil), for “£0.1037” substitute “£0.1055”, and
(b)
in paragraph (b) (gas oil), for “£0.1080” substitute “£0.1099”.
(9)
In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.1037”
substitute “£0.1055”.
(10)
In section 14A(2) (rebate on certain biodiesel), for “£0.1080” substitute
15
“£0.1099”.
(11)
The following are revoked—
(a)
the Hydrocarbon Oil Duties (Hydrogenation of Biomass) (Reliefs)
Regulations 2006 (S.I. 2006/3426),
(b)
the Hydrocarbon Oil Duties (Sulphur-free Diesel) (Hydrogenation of
20
Biomass) (Reliefs) (Amendment) Regulations 2007 (S.I. 2007/2406), and
(c)
regulation 11 of the Hydrocarbon Oil, Biofuels and Other Fuel
Substitutes (Determination of Composition of a Substance and
Miscellaneous Amendments) Regulations 2008 (S.I. 2008/753).
(12)
The amendments made by this section are treated as having come into force on
25
1 April 2010.
13
Fuel duties: further changes in rates and rebates
(1)
HODA 1979 is amended as follows.
(2)
In section 6(1A) (main rates)—
(a)
in paragraph (a) (unleaded petrol)—
30
(i)
on 1 October 2010, for “£0.5719” substitute “£0.5819”, and
(ii)
on 1 January 2011, for “£0.5819” substitute “£0.5895”,
(b)
in paragraph (b) (light oil other than unleaded petrol or aviation
gasoline)—
(i)
on 1 October 2010, for “£0.6691” substitute “£0.6791”, and
35
(ii)
on 1 January 2011, for “£0.6791” substitute “£0.6867”, and
(c)
in paragraph (c) (heavy oil)—
(i)
on 1 October 2010, for “£0.5719” substitute “£0.5819”, and
(ii)
on 1 January 2011, for “£0.5819” substitute “£0.5895”.
(3)
In section 8(3) (road fuel gas)—
40
(a)
in paragraph (a) (natural road fuel gas)—
(i)
on 1 October 2010, for “£0.2360” substitute “£0.2505”, and
(ii)
on 1 January 2011, for “£0.2505” substitute “£0.2615”, and
(b)
in paragraph (b) (other road fuel gas)—

Finance Bill
Part 1 — Charges, rates etc
10

(i)
on 1 October 2010, for “£0.3053” substitute “£0.3195”, and
(ii)
on 1 January 2011, for “£0.3195” substitute “£0.3304”.
(4)
In section 11(1) (rebate on heavy oil)—
(a)
in paragraph (a) (fuel oil)—
(i)
on 1 October 2010, for “£0.1055” substitute “£0.1074”, and
5
(ii)
on 1 January 2011, for “£0.1074” substitute “£0.1088”, and
(b)
in paragraph (b) (gas oil)—
(i)
on 1 October 2010, for “£0.1099” substitute “£0.1118”, and
(ii)
on 1 January 2011, for “£0.1118” substitute “£0.1133”.
(5)
In section 14(1) (rebate on light oil for use as furnace fuel)
10
(a)
on 1 October 2010, for “£0.1055” substitute “£0.1074”, and
(b)
on 1 January 2011, for “£0.1074” substitute “£0.1088”.
(6)
In section 14A(2) (rebate on certain biodiesel)—
(a)
on 1 October 2010, for “£0.1099” substitute “£0.1118”, and
(b)
on 1 January 2011, for “£0.1118” substitute “£0.1133”.
15
Other environmental taxes
14
Rates of air passenger duty
(1)
In section 30 of FA 1994 (air passenger duty: rates)—
(a)
in subsection (2) (journeys ending in UK or Part 1 territory), for “£11”
substitute “£12” and for “£22” substitute “£24”,
20
(b)
in subsection (3) (journeys ending in Part 2 territory), for “£45”
substitute “£60” and for “£90” substitute “£120”,
(c)
in subsection (4) (journeys ending in Part 3 territory), for “£50”
substitute “£75” and for “£100” substitute “£150”, and
(d)
in subsection (4A) (other journeys), for “£55” substitute “£85” and for
25
“£110” substitute “£170”.
(2)
The amendments made by subsection (1) have effect in relation to the carriage
of passengers beginning on or after 1 November 2010.
15
Standard rate of landfill tax
(1)
In section 42(1) and (2) of FA 1996 (standard amount of landfill tax), for “£48”
30
substitute “£56”.
(2)
The amendments made by subsection (1) have effect in relation to disposals
made (or treated as made) on or after 1 April 2011.
16
Rate of aggregates levy
(1)
In section 16(4) of FA 2001 (rate of aggregates levy), for “£2” substitute “£2.10”.
35
(2)
The amendment made by subsection (1) has effect in relation to aggregate
subjected to commercial exploitation on or after 1 April 2011.

Finance Bill
Part 1 — Charges, rates etc
11

17
Rates of climate change levy
(1)
In Schedule 6 to FA 2000 (climate change levy), for the table in paragraph 42(1)
substitute—
“Table

Taxable commodity supplied
Rate at which levy payable if supply is

5

not a reduced-rate supply

Electricity
£0.00485 per kilowatt hour

Gas supplied by a gas utility or
£0.00169 per kilowatt hour

any gas supplied in a gaseous

state that is of a kind supplied

10

by a gas utility

Any petroleum gas, or other
£0.01083 per kilogram

gaseous hydrocarbon, supplied

in a liquid state

Any other taxable commodity
£0.01321 per kilogram”.

15
(2)
The amendment made by subsection (1) has effect in relation to supplies
treated as taking place on or after 1 April 2011.
18
Climate change levy: reduced-rate supplies
(1)
In Schedule 6 to FA 2000 (climate change levy), in paragraph 42(1)(c) (reduced-
rate supplies), for “20 per cent.” substitute “35 per cent.”.
20
(2)
The amendment made by subsection (1) has effect in relation to supplies
treated as taking place on or after 1 April 2011.
Gambling
19
Rate of bingo duty
(1)
In section 17(1)(b) of BGDA 1981 (bingo duty chargeable at 22 per cent of bingo
25
promotion profits), for “22” substitute “20”.
(2)
The amendment made by subsection (1) has effect in relation to accounting
periods beginning on or after 29 March 2010.
20
Rates of gaming duty
(1)
In section 11(2) of FA 1997 (rates of gaming duty), for the table substitute—
30

“Table

Part of gross gaming yield
Rate

The first £1,975,000
15 per cent

The next £1,361,500
20 per cent

35

Finance Bill
Part 1 — Charges, rates etc
12

Part of gross gaming yield
Rate

The next £2,385,000
30 per cent

The next £5,033,500
40 per cent

The remainder
50 per cent”.

(2)
The amendment made by subsection (1) has effect in relation to accounting
5
periods beginning on or after 1 April 2010.
21
Amusement machine licence duty
(1)
In section 23(2) of BGDA 1981 (amount of duty payable on amusement
machine licence), for the table substitute—
“Table
10

Months for
Category
Category
Category
Category
Category
Category

which licence
A
B1
B2
B3
B4
C

granted

£
£
£
£
£
£

           1
     520
     265
     210
     210
     190
     85

15

           2
    1015
     505
     395
     395
     360
    150

           3
    1520
     760
     605
     605
     545
    225

           4
    2025
    1015
     800
     800
     725
    300

           5
    2540
    1270
    1000
    1000
     900
    375

           6
    3050
    1520
    1195
    1195
    1085
    450

20

           7
    3555
    1775
    1395
    1395
    1265
    520

           8
    4060
    2025
    1600
    1600
    1450
    600

           9
    4570
    2285
    1800
    1800
    1630
    675

         10
    5075
    2540
    1995
    1995
    1810
    750

         11
    5580
    2795
    2195
    2195
    1990
    820

25

         12
    5805
    2905
    2285
    2285
    2075
    860”.

(2)
The amendment made by subsection (1) has effect in relation to cases where the
application for the amusement machine licence is received by the
Commissioners for Her Majesty’s Revenue and Customs after 4 pm on 26
March 2010.
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New taxes
22
Bank payroll tax
Schedule 1 contains provision for and in connection with bank payroll tax.