# The Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order 2008, Note: Explanatory note

Extent: E+W+S+N.I.

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