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12. Tobacco products duty (rates)

Volume 526: debated on Tuesday 29 March 2011

Resolved,

That—

(1) For the table in Schedule 1 to the Tobacco Products Duty Act 1979 substitute—

“Table

1. Cigarettes

An amount equal to 16.5 per cent of the retail price plus £154.95 per thousand cigarettes

2. Cigars

£193.29 per kilogram

3. Hand-rolling tobacco

£151.90 per kilogram

4. Other smoking tobacco and chewing tobacco

£84.98 per kilogram”.

(2) The amendment made by this Resolution comes into force at 6 pm on 23 March 2011.

And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

13. Amusement machine licence duty (amounts of duty)

Resolved,

That—

(1) In section 23(2) of the Betting and Gaming Duties Act 1981 (amount of duty payable on amusement machine licence), for the table substitute—

“Table

Months for which licence granted

Category

A

Category

B1

Category

B2

Category

B3

Category

B4

Category

C

£

£

£

£

£

£

1

535

270

215

215

195

85

2

1070

535

425

425

385

160

3

1605

805

635

635

575

240

4

2140

1070

845

845

765

320

5

2675

1340

1055

1055

960

400

6

3210

1605

1265

1265

1150

480

7

3745

1875

1475

1475

1340

555

8

4280

2140

1685

1685

1530

635

9

4815

2410

1895

1895

1725

715

10

5350

2675

2105

2105

1915

795

11

5885

2945

2315

2315

2105

875

12

6110

3055

2405

2405

2185

905”.

(2) The amendment made by this Resolution has effect in relation to cases where the application for the amusement machine licence is received by the Commissioners for Her Majesty’s Revenue and Customs after 4 pm on 25 March 2011.

And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

14. Fuel duty (rates from 23 March 2011)

Resolved,

That—

(1) The Hydrocarbon Oil Duties Act 1979 is amended as follows.

(2) In section 6(1A) (main rates)—

(a) in paragraph (a) (unleaded petrol), for “£0.5895” substitute “£0.5795”,

(b) in paragraph (aa) (aviation gasoline), for “£0.3835” substitute “£0.3770”,

(c) in paragraph (b) (light oil other than unleaded petrol or aviation gasoline), for “£0.6867” substitute “£0.6767”, and

(d) in paragraph (c) (heavy oil) for “£0.5895” substitute “£0.5795”.

(3) In section 8(3) (road fuel gas)—

(a) in paragraph (a) (natural road fuel gas), for “£0.2615” substitute “£0.2470”, and

(b) in paragraph (b) (other road fuel gas), for “£0.3304” substitute “£0.3161”.

(4) In section 11(1) (rebate on heavy oil)—

(a) in paragraph (a) (fuel oil), for “£0.1088” substitute “£0.1070”, and

(b) in paragraph (b) (gas oil) for “£0.1133” substitute “£0.1114”.

(5) In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.1088” substitute “£0.1070”.

(6) In section 14A(2) (rebate on certain biodiesel), for “£0.1133” substitute “£0.1114”.

(7) The amendments made by this Resolution come into force at 6 pm on 23 March 2011.

And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

15. Fuel duty (rates from January 2012)

Resolved,

That provision may be made amending the rates of duty and rebates in the Hydrocarbon Oil Duties Act 1979 from 1 January 2012.

16. Vehicle excise duty (rates for light passenger vehicles etc)

Resolved,

That—

(1) Schedule 1 to the Vehicle Excise and Registration Act 1994 (annual rates of duty) is amended as follows.

(2) In paragraph 1 (general)—

(a) in sub-paragraph (2) (vehicle not covered elsewhere in Schedule otherwise than with engine cylinder not exceeding 1,549cc), for “£205” substitute “£215”, and

(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£125” substitute “£130”.

(3) In paragraph 1B (graduated rates of duty for light passenger vehicles)—

(a) for the tables substitute—

“Table 1Rates Payable on First Vehicle Licence for Vehicle

CO2 Emissions Figure

Rate

(1)

(2)

(3)

(4)

Exceeding

Not exceeding

Reduced rate

Standard rate

g/km

g/km

£

£

130

140

105

115

140

150

120

130

150

165

155

165

165

175

255

265

175

185

305

315

185

200

435

445

200

225

570

580

225

255

780

790

255

-

990

1000

Table 2Rates Payable on any other Vehicle Licence for Vehicle

CO2 Emissions Figure

Rate

(1)

(2)

(3)

(4)

Exceeding

Not exceeding

Reduced rate

Standard rate

g/km

g/km

£

£

100

110

10

20

110

120

20

30

120

130

85

95

130

140

105

115

140

150

120

130

150

165

155

165

165

175

180

190

175

185

200

210

185

200

235

245

200

225

250

260

225

255

435

445

255

-

450

460”;

(b) in the sentence immediately following the tables, for paragraphs (a) and (b) substitute—

“(a) in column (3), in the last two rows, “250” were substituted for “435”and “450”, and

(b) in column (4), in the last two rows, “260” were substituted for “445”and “460”.”

(4) In paragraph 1J (VED rates for light goods vehicles)—

(a) in paragraph (a), for “£200” substitute “£210”, and

(b) in paragraph (b), for “£125” substitute “£130”.

(5) In paragraph 2(1) (VED rates for motorcycles)—

(a) in paragraph (a), for “£15” substitute “£16”,

(b) in paragraph (b), for “£33” substitute “£35”,

(c) in paragraph (c), for “£50” substitute “£53”, and

(d) in paragraph (d), for “£70” substitute “£74”.

(6) The amendments made by this Resolution have effect in relation to licences taken out on or after 1 April 2011.

And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

17. Vehicle excise duty (certain goods vehicles without road-friendly suspension)

Resolved,

That—

(1) Part 8 of Schedule 1 to the Vehicle Excise and Registration Act 1994 (rates for goods vehicles) is amended as follows.

(2) In—

(a) paragraph 9(1) (rigid vehicles exceeding 3,500 kilograms revenue weight in case of which pollution requirements are not satisfied), and

(b) paragraph 9A(2) (rigid vehicles exceeding that weight in case of which pollution requirements are satisfied),

after “(3)” insert “and paragraph 11D”.

(3) In—

(a) paragraph 11(1) (tractive units exceeding 3,500 kilograms revenue weight in case of which pollution requirements are not satisfied), and

(b) paragraph 11A(2) (tractive units exceeding that weight in case of which pollution requirements are satisfied),

for “paragraph 11C” substitute “paragraphs 11C and 11D”.

(4) In paragraph 11C(2) (tractive units between 41,000 and 44,000 kilograms revenue weight, with 3 or more axles and used for conveyance of semi-trailers with 3 or more axles and usable on public road in accordance with law immediately before 21 March 2000), for “The” substitute “Subject to paragraph 11D, the”.

(5) After paragraph 11C insert—

“Certain vehicles without road-friendly suspension

11D (1) This paragraph applies to goods vehicles which do not have road-friendly suspension.

(2) A goods vehicle does not have road-friendly suspension if any driving axle of the vehicle has neither—

(a) an air suspension (that is, a suspension system in which at least 75 per cent of the spring effect is caused by an air spring), nor

(b) a suspension which is regarded as being equivalent to an air suspension for the purposes under Annex II of Council Directive 96/53/EC.

(3) The annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies and which has—

(a) a revenue weight of 15,000 kilograms, and

(b) two axles, is £238.

(4) The annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies and which—

(a) is a vehicle with respect to which the reduced pollution requirements are satisfied,

(b) has a revenue weight of 21,000 kilograms, and

(c) has three axles, is £193.

(5) The annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies and which—

(a) is a vehicle with respect to which the reduced pollution requirements are satisfied,

(b) has a revenue weight of not less than 23,000 kilograms but less than 26,000 kilograms, and

(c) has three axles, is £299.

(6) The annual rate of vehicle excise duty applicable to a rigid goods vehicle to which this paragraph applies and which—

(a) is a vehicle with respect to which the reduced pollution requirements are satisfied,

(b) has a revenue weight of 27,000 kilograms, and

(c) has four or more axles, is £314.

(7) The annual rate of vehicle excise duty applicable to a tractive unit to which this paragraph applies and which has two axles and either—

(a) has a revenue weight of 25,000 kilograms, or

(b) is a vehicle with respect to which the reduced pollution requirements are satisfied and as a revenue weight exceeding 25,000 kilograms but less than 28,000 kilograms, is £266.

(8) The annual rate of vehicle excise duty applicable to a tractive unit to which this paragraph applies and which—

(a) has a revenue weight of 28,000 kilograms,

(b) has two axles, and

(c) is to draw semi-trailers with two or more axles, is £177.

(9) The annual rate of vehicle excise duty applicable to a tractive unit to which this paragraph applies and which—

(a) is a vehicle with respect to which the reduced pollution requirements are satisfied,

(b) has a revenue weight of 31,000 kilograms,

(c) has two axles, and

(d) is to draw semi-trailers with two or more axles, is £403.

(10) The annual rate of vehicle excise duty applicable to a tractive unit to which this paragraph applies and which—

(a) is a vehicle with respect to which the reduced pollution requirements are satisfied,

(b) has a revenue weight of 36,000 kilograms,

(c) has three axles, and

(d) is to draw semi-trailers with two or more axles, is £394.

(11) The annual rate of vehicle excise duty applicable to a vehicle to which paragraph 11C and this paragraph apply and which—

(a) is a vehicle with respect to which the reduced pollution requirements are satisfied, and

(b) has a revenue weight less than 44,000 kilograms, is £464.

(12) This paragraph does not apply to a vehicle for which the annual rate of duty is determined under paragraph 9(2) or 11(2).”

(6) The amendments made by this Resolution have effect in relation to licences taken out on or after 1 April 2011.

And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.

18. Climate change levy (rates)

Resolved,

That provision may be made about the rates of climate change levy.