{
  "url": "https://openlegislation.uk/alcoholic-liquor-duties-surcharges-and-tobacco-products-duty-order-2008/note",
  "json_url": "https://openlegislation.uk/alcoholic-liquor-duties-surcharges-and-tobacco-products-duty-order-2008/note.json",
  "legislation": "uksi/2008/3026",
  "legislation_title": "The Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order 2008",
  "legislation_url": "https://openlegislation.uk/alcoholic-liquor-duties-surcharges-and-tobacco-products-duty-order-2008",
  "path": "note",
  "kind": "note",
  "number": null,
  "heading": "Explanatory note",
  "text": "(This note is not part of the Order)\nLiabilities to the excise duties on spirits, beer, wine, made-wine and cider increase on 1 December 2008 by 8% of the amounts payable.\nThe 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.\nA full Impact Assessment has not been produced for this instrument as no impact on the private or voluntary sectors is foreseen.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "footnote",
      "label": "f1",
      "text": "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))."
    },
    {
      "type": "footnote",
      "label": "f2",
      "text": "Allowing for rounding."
    },
    {
      "type": "footnote",
      "label": "f3",
      "text": "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)."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/uksi/2008/3026/note",
    "retrieved_at": "2026-11-14T03:35:02.535927+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}