30 Sep 2010

Other Duties and Taxes

Tobacco duty rates

Tobacco duty rates have risen to:

Product2009-102010-11
Cigarettes24 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:

 2009-102010-11From 30 June 2010
Rate per litre of pure alcohol
Spirits£22.6423.80
Spirits-based ready to drink£22.6423.80
Wine and made-wine: exceeding 22% abv.£22.6423.80
Rate per hectolitre per cent of alcohol in the beer
Beer£16.4717.32
Rate per hectolitre of product
Still cider and perry:
exceeding 1.2% - not exceeding 7.5% abv.
£31.8336.0133.46
Still cider and perry:
exceeding 7.5% - less than 8.5% abv.
£44.7754.0450.22
Sparkling cider and perry:
exceeding 1.2% - not exceeding 5.5% abv.
£31.8336.0133.46
Sparkling cider and perry:
exceeding 5.5% - less than 8.5% abv.
£203.14217.83
Still and sparkling wine and made-wine:
exceeding 1.2% - not exceeding 4% abv.
£65.9469.32
Still and sparkling wine and made-wine:
exceeding 4% - not exceeding 5.5% abv.
£90.6895.33
Still wine and made-wine:
exceeding 5.5% - not exceeding 15% abv.
£214.02225.00
Still and sparkling wine and made-wine:
exceeding 15% - not exceeding 22% abv.
£285.33299.97
Sparkling wine and made-wine:
exceeding 5.5% - less than 8.5% abv.
£207.20217.83
Sparkling wine and made-wine:
8.5% and above - not exceeding 15% abv.
£274.13288.20

Fuel duties

All fuel duty rate changes will take effect from 1 October 2008.

Pence per litre (unless stated)From 1 September 2009From 1 April 2010From 1 October 2010From 1 January 2011
Ultra-low sulphur petrol/diesel54.19p57.19p58.19p58.95p
Sulphur-free petrol/diesel54.19p57.19p58.19p58.95p
Biodiesel36.199p57.19p58.19p58.95p
Bioethanol36.19p57.19p58.19p58.95p
Liquefied petroleum gas used as road fuel27.67p per kg30.53p per kg31.95p per kg33.04p per kg
Natural gas used as road fuel22.16p per kg23.60p per kg25.05p per kg26.15p per kg
Rebated gas oil (red diesel)10.80p10.99p11.18p11.33p
Fuel Oil10.37p10.55p10.74p10.88p

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 band2009-10 rate2010-11 rate
1549cc and below125£125
above 1549cc185£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 bandCO2 (g/km)Change from
2008-09 to
2009-10
Standard rate
2009-10
Standard rate
2010-11**
First year rate 2010-11
A100 and below-£0£0£0
B101 to 110-£35£20£0
C111 to 120-£35£30£0
D121 to 130-£120£90£0
E131 to 140-£120£110£110
F141 to 150+£5£125£125£125
G151 to 165+£5£150£155£155
H166 to 175+£5£175£180£250
I176 to 185+£5£175£200£300
J186 to 200+£5£215£235£425
K*201 to 225+£5£215£245£550
L226 to 255+£5£405£425£750
MOver 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
band
CO2
emissions
(g/km)
First-year rate 2010-11**
AUp to 100£0
B101-110£0
C111-120£0
D121-130£0
E131-140£110
F141-150£125
G151-165£155
H166-175£250
I176-185£300
J186-200£425
K201-225£550
L226-255£750
MOver 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
Ê
Change from
2008-09 to
2009-10
2009-10 rate2010-11 rate
Euro 4** & 5*** discount rate+£5125£125
Standard rate+£5185£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 rate2010-11 rate
150cc and below£15£15
151-400cc£33£33
401-600cc£48£50
above 600cc£66£70
*As announced at the 2008 Pre-Budget Report

Vehicle excise duty for Heavy Goods Vehicles

VED
band
Standard rate
2009-10
Standard rate
2010-11
Reduced Pollution
Certificate Rate
2009-10
Reduced Pollution
Certificate Rate
2010-11
A£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 November2009ÊFrom 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 ratesÊ2009-10Ê2010-11
General betting duty15%15%
General betting duty Ð Sports10%10%
spread betsÊÊ
General betting duty Ê10%10%
Financial spread bets3%3%
Bingo dutyÊ22%20%
Remote gaming duty15%15%
Pool betting duty15%15%
Lottery dutyÊ12% of ticket value12% of ticket value

Marginal Tax Rate15% of firstÊ20% of nextÊ30% of nextÊ40% 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

MachineAnnual licence cost 2009-10ÊAnnual 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 duty2009-10From 1 October 2010
Rate per fixed linen/a50 pence


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