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

S.I. 2008/3026 · made 24 November 2008 · revised to 1 December 2008

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

Made under: Excise Duties (Surcharges or Rebates) Act 1979 (Section 1); Tobacco Products Duty Act 1979 (Section 6)

PDFs: Printed copy https://openlegislation.uk/alcoholic-liquor-duties-surcharges-and-tobacco-products-duty-order-2008/pdf/uksi_20083026_en.pdf; Explanatory Memorandum https://openlegislation.uk/alcoholic-liquor-duties-surcharges-and-tobacco-products-duty-order-2008/pdf/uksiem_20083026_en.pdf

## Introductory text

Excise
Approved by the House of CommonsMade 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 1979 and sections 6(1) and 6(5)(a) of the Tobacco Products Duty Act 1979.

## 1 

(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 2008.

## 2 

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

## 3 

Schedule 2 takes effect in relation to the excise duty charged on tobacco products (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

## Schedule 1: Alcoholic liquor: surcharge on each amount of excise duty payable in respect of spirits, beer, wine, made-wine and cider

## 1 

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

## 2 

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

## Schedule 2 Tobacco products: increases to rates of duty

Each rate of duty in force under the Table in Schedule 1 to the Tobacco Products Duty Act 1979 (except for the amount per thousand cigarettes) 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 product
Increased rate of duty
1. Cigarettes
An 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 payable.
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% for cigars, hand-rolling tobacco, other smoking tobacco and chewing tobacco.
A full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.

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Source: https://www.legislation.gov.uk/uksi/2008/3026 (the official version)
Page: https://openlegislation.uk/alcoholic-liquor-duties-surcharges-and-tobacco-products-duty-order-2008
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.