Explanatory note

United Kingdom

(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^f1.

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 tobacco^f3.

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

Annotations

Footnotes

f1: Articles 1(2) and 2 of, and Schedule 1 to, the instrument. These cease to be in force at the expiration of one year from the date on which they take effect unless continued in force by a further order, see section 2(2) of the Excise Duties (Surcharges or Rebates) Act 1979 (c. 8) (substituted by section 10(3) of the Finance Act 1980 (c. 48)).
f2: Allowing for rounding.
f3: Articles 1(3) and 3 of, and Schedule 2 to, the instrument. These cease to be in force at the expiration of a period of one year from the date on which they take effect unless continued in force by a further order, see section 6(1) of the Tobacco Products Duty Act 1979 (c. 7).