Tobacco duty rates
Tobacco duty rates have risen to:
| Product | 2009-10 | 2010-11 |
|---|---|---|
| Cigarettes | 24 per cent of the retail price plus £114.31 per thousand cigarettes | 24 per cent of the retail price plus £119.03 per thousand cigarettes |
| Cigars | £173.13 per kilogram | £180.28 |
| Hand-rolling tobacco | £124.45 per kilogram | £129.59 |
| Other smoking tobacco and chewing tobacco | £76.12 per kilogram | £79.26 |
Alcohol duty rates
Duties on alcohol are:
2009-10 2010-11 From 30 June 2010 Rate per litre of pure alcohol Spirits £22.64 23.80 Spirits-based ready to drink £22.64 23.80 Wine and made-wine: exceeding 22% abv. £22.64 23.80 Rate per hectolitre per cent of alcohol in the beer Beer £16.47 17.32 Rate per hectolitre of product Still cider and perry:
exceeding 1.2% - not exceeding 7.5% abv.£31.83 36.01 33.46 Still cider and perry:
exceeding 7.5% - less than 8.5% abv.£44.77 54.04 50.22 Sparkling cider and perry:
exceeding 1.2% - not exceeding 5.5% abv.£31.83 36.01 33.46 Sparkling cider and perry:
exceeding 5.5% - less than 8.5% abv.£203.14 217.83 Still and sparkling wine and made-wine:
exceeding 1.2% - not exceeding 4% abv.£65.94 69.32 Still and sparkling wine and made-wine:
exceeding 4% - not exceeding 5.5% abv.£90.68 95.33 Still wine and made-wine:
exceeding 5.5% - not exceeding 15% abv.£214.02 225.00 Still and sparkling wine and made-wine:
exceeding 15% - not exceeding 22% abv.£285.33 299.97 Sparkling wine and made-wine:
exceeding 5.5% - less than 8.5% abv.£207.20 217.83 Sparkling wine and made-wine:
8.5% and above - not exceeding 15% abv.£274.13 288.20
Fuel duties
All fuel duty rate changes will take effect from 1 October 2008.
Pence per litre (unless stated) From 1 September 2009 From 1 April 2010 From 1 October 2010 From 1 January 2011 Ultra-low sulphur petrol/diesel 54.19p 57.19p 58.19p 58.95p Sulphur-free petrol/diesel 54.19p 57.19p 58.19p 58.95p Biodiesel 36.199p 57.19p 58.19p 58.95p Bioethanol 36.19p 57.19p 58.19p 58.95p Liquefied petroleum gas used as road fuel 27.67p per kg 30.53p per kg 31.95p per kg 33.04p per kg Natural gas used as road fuel 22.16p per kg 23.60p per kg 25.05p per kg 26.15p per kg Rebated gas oil (red diesel) 10.80p 10.99p 11.18p 11.33p Fuel Oil 10.37p 10.55p 10.74p 10.88p
Budget 2009 announced that the main rate of fuel duty would increase by 1pence per litre in real terms on 1 April 2010. This equates to a 2.76 pence per litre increase. Budget 2010 announced
that this increase will be implemented in three stages: 1 pence per litre on 1 April 2010, 1 pence per litre on 1 October 2010, and 0.76 pence per litre on 1 January 2011.
Vehicle excise duty
Vehicle excise duty for Cars and Light Goods Vehicles
Pre-graduated VED (registered before March 2001)
| VED band | 2009-10 rate | 2010-11 rate |
|---|---|---|
| 1549cc and below | 125 | £125 |
| above 1549cc | 185 | £205 |
* As announced at the 2008 Pre-Budget Report
Graduated VED for Cars registered from March 2001: 209-10 and 210-11 standard rates*
VED band CO2 (g/km) Change from
2008-09 to
2009-10Standard rate
2009-10Standard rate
2010-11**First year rate 2010-11 A 100 and below - £0 £0 £0 B 101 to 110 - £35 £20 £0 C 111 to 120 - £35 £30 £0 D 121 to 130 - £120 £90 £0 E 131 to 140 - £120 £110 £110 F 141 to 150 +£5 £125 £125 £125 G 151 to 165 +£5 £150 £155 £155 H 166 to 175 +£5 £175 £180 £250 I 176 to 185 +£5 £175 £200 £300 J 186 to 200 +£5 £215 £235 £425 K* 201 to 225 +£5 £215 £245 £550 L 226 to 255 +£5 £405 £425 £750 M Over 255 +£5 £405 £435 £950
Alternative fuel discount: 2009-10, A-I £20, J-M £15; 2010-11 onwards, £10 all cars
*Includes cars emitting over 225g/km registered between 1 March 2001 and 23 March 2006
Vehicle excise duty for Brand New Cars: 2010-11 first-year rates*
VED
bandCO2
emissions
(g/km)First-year rate 2010-11** A Up to 100 £0 B 101-110 £0 C 111-120 £0 D 121-130 £0 E 131-140 £110 F 141-150 £125 G 151-165 £155 H 166-175 £250 I 176-185 £300 J 186-200 £425 K 201-225 £550 L 226-255 £750 M Over 255 £950
* As announced at the 2008 Pre-Budget Report
**Alternative fuel discount: 2010-11 onwards, £10 all cars
Vehicle excise duty for Light Goods Vehicles (registered from March 2001)
VED
band
ÊChange from
2008-09 to
2009-102009-10 rate 2010-11 rate Euro 4** & 5*** discount rate +£5 125 £125 Standard rate +£5 185 £200
*As announced at the 2008 Pre-Budget Report
**for Euro 4 compliant vans registered between 1 March 2003 and 31 December 2006
***for Euro 5 compliant vans registered between 1 January 2009 and 31 December 2010
Vehicle excise duty for motorcycles
| VED band Ê | 2009-10 rate | 2010-11 rate |
|---|---|---|
| 150cc and below | £15 | £15 |
| 151-400cc | £33 | £33 |
| 401-600cc | £48 | £50 |
| above 600cc | £66 | £70 |
Vehicle excise duty for Heavy Goods Vehicles
VED
bandStandard rate
2009-10Standard rate
2010-11Reduced Pollution
Certificate Rate
2009-10Reduced Pollution
Certificate Rate
2010-11A £165 £165 £160 £160 B £200 £200 £160 £160 C £450 £450 £210 £210 D £650 £650 £280 £280 E £1,200 £1,200 £700 £700 F £1,500 £1,500 £1,000 £1,000 G £1,850 £1,850 £1,350 £1,350
* As announced at the 2008 Pre-Budget Report
On 1 May 2009, new emissions based VED bandings were introduced for all cars registered on or after 1 March 2001. Full rates are set out in the table above.
Vehicle Excise Duties
Air passenger duty
| VED band Ê | ÊFrom 1 November2009 | ÊFrom 1 November2010 |
|---|---|---|
| Band A (0-2000m) reduced | £11 | £12 |
| Band A (0-2000m) standard | £22 | £24 |
| Band B (2001-4000m) reduced | £45 | £60 |
| Band B (2001-4000m) standard | £90 | £120 |
| Band C (4001-6000m) reduced | £50 | £75 |
| Band C (4001-6000m) standard | £100 | £150 |
| Band D (>6,000m) reduced | £55 | £85 |
| Band D (>6,000m) standard | £110 | £170 |
Gambling tax rates
As announced at the 2009 Pre-Budget Report, the rate of bingo duty is reduced to 20 per cent.
Budget 2010 announced an increase in amusement machine licence duty and gaming duty bands in line with inflation. All other gambling tax rates remain unchanged.
Gambling tax rates Ê2009-10 Ê2010-11 General betting duty 15% 15% General betting duty Ð Sports 10% 10% spread bets Ê Ê General betting duty Ê 10% 10% Financial spread bets 3% 3% Bingo dutyÊ 22% 20% Remote gaming duty 15% 15% Pool betting duty 15% 15% Lottery duty Ê12% of ticket value 12% of ticket value
| Marginal Tax Rate | 15% of first | Ê20% of next | Ê30% of next | Ê40% on next |
|---|---|---|---|---|
| 2009-10 bands | £1,929,000 | £1,329,500 | £2,329,000 | £4,915,500 |
| 2010-11 bandsÊÊ | £1,975,000 | £1,361,500 | £2,385,000 | £5,033,500 |
Casinos pay 50 per cent gaming duty on the remainder of their gross gaming yield.
Amusement Machine Licence Duty (AMLD) rates
Machine Annual licence cost 2009-10 ÊAnnual licence cost 2010-11 A £5,625 £5,805 B1 £2,815 £2,905 B2 £2,215 £2,285 B3 £2,215 £2,285 B4 £2,010 £2,075 C £830 £860
Landline duty
The 22 July Emergency Budget announced that this would not now be introduced. The original proposals were:
Landline duty 2009-10 From 1 October 2010 Rate per fixed line n/a 50 pence