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The Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order 2008

S.I. 2008/3026 · Made 24 November 2008 · Extends to United Kingdom

Not fully up to date. 3 changes made by later legislation have not yet been written into this text, which is revised to 1 December 2008.

See the changes not yet applied
ProvisionChangeMade by
Orderrevoked in partFinance Act 2009 s. 11(6)(a)
Orderrevoked in partFinance Act 2009 s. 12(2)
Sch. 1modifiedAlcoholic Liquor (Surcharge on Spirits Duty) 2008 art. 2

Excise

Approved by the House of Commons

Made 1.00 p.m. 24th November 2008

Laid before the House of Commons 24th November 2008

Coming into force

for the purposes of article 2 1st December 2008

for the purposes of article 3 6.00 p.m. 24th November 2008

The Treasury make this Order exercising the powers conferred by sections 1(2)(a) and 1(1)(a) of the Excise Duties (Surcharges or Rebates) Act 1979f1 and sections 6(1) and 6(5)(a) of the Tobacco Products Duty Act 1979f2.

Annotations to the whole text

Footnotes

f1

1979 c. 8; section 1(2) was amended by section 10(2) of the Finance Act 1980 (c. 48) and by section 10(1) of the Finance Act 1982 (c. 39); section 1(1)(a) was amended by Schedule 23 Part 1(4) to the Finance Act 1993 (c. 34).

f2

1979 c. 7; the instrument was laid before the House of Commons after 1.00 p.m. but before 6.00 p.m. 24th November 2008.

Contents

  1. 1Article 1
  2. 2Article 2
  3. 3Article 3
  4. Signature
  5. Schedule 1: Alcoholic liquor: surcharge on each amount of excise duty payable in respect of spirits, beer, wine, made-wine and cider
  6. 1Paragraph 1
  7. 2Paragraph 2
  8. Schedule 2Tobacco products: increases to rates of duty
  9. Explanatory note

1I1I2

(1)

This Order may be cited as the Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order 2008.

(2)

This article (for the purposes of article 2) and article 2 take effect on 1st December 2008.

(3)

This article (for the purposes of article 3) and article 3 take effect at 6.00 p.m. on 24th November 2008f1.

2I1

Schedule 1 takes effect in relation to the excise duties chargeable in respect of spirits, beer, wine, made–wine and ciderf1 (8 per cent surcharges on amounts payable).

3I1

Schedule 2 takes effect in relation to the excise duty charged on tobacco productsf1 (rates of duty increased by no more than 10 per cent).

Signature

Steve McCabe

Frank Roy

Two of the Lords Commissioners of Her Majesty’s Treasury

1.00 p.m. 24th November 2008

1I1

Liabilities to each of the excise duties chargeable in respect of spirits, beer, wine, made-wine and cider are adjusted as follows.

2I1

To each amount payable, 8 per cent of that amount is addedf1.

Schedule 2Tobacco products: increases to rates of dutyI1

Each rate of duty in force under the Table in Schedule 1 to the Tobacco Products Duty Act 1979f1 (except for the amount per thousand cigarettesf2) is increased by the specific percentage that gives the corresponding, increased rate shown in the table below.

(To two decimal places, the respective percentages are: 9.09, 3.99, 3.99 and 3.99 per cent.)

(1)

See section 1(1) of the Tobacco Products Duty Act 1979.

(2)

See also section 2(1) of and Schedule 1 to that Act.
Description of tobacco productf3Increased rate of dutyf4
1. CigarettesAn amount equal to 24 per cent of the retail price
2. Cigars£169.74 per kilogram
3. Hand-rolling tobacco£122.01 per kilogram
4. Other smoking tobacco and chewing tobacco£74.63 per kilogram

Explanatory note

(This note is not part of the Order)

Liabilities to the excise duties on spirits, beer, wine, made-wine and cider increase on 1 December 2008 by 8% of the amounts payablef1.

The component of the excise duty rate for cigarettes based on their retail price increases to 24% (up from 22%) as of 6.00 p.m. on 24 November 2008 and, at the same time, the excise duty rates increase by 4%f2 for cigars, hand-rolling tobacco, other smoking tobacco and chewing tobaccof3.

A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.