Royal Assent — Budget Resolutions and Economic Situation — 27 Mar 2007 at 23:36

That provision may be made for substituting the Table in Schedule 1 to the Inheritance Tax Act 1984 in relation to chargeable transfers made on or after 6th April 2010.

6. Rates of duty on alcoholic liquor

(1) The Alcoholic Liquor Duties Act 1979 is amended as follows.

(2) In section 36(lAA)(a) (standard rate of duty on beer), for "£13.26" substitute "£13.71".

(3) In section 62(1 A) (rates of duty on cider)-

(a) in paragraph (a) (rate of duty per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent), for "£166.70" substitute "£172.33",

(b) in paragraph (b) (rate of duty per hectolitre in the case of cider of a strength exceeding 7.5 per cent which is not sparkling cider), for "£38.43" substitute "£39.73", and

(c) in paragraph (c) (rate of duty per hectolitre in any other case), for "£25.61" substitute "£26.48".

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.

7. Rates of tobacco products duty

(1) For the Table in Schedule 1 to the Tobacco Products Duty Act 1979 there is substituted-

(2) The amendment made by this Resolution comes into force at 6p.m. on 21st March 2007.

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.

8. Rates of gaming duty

That provision may be made for and in connection with replacing the Table in section 11(2) of the Finance Act 1997.

9. Remote gaming duty

That provision may be made for a duty on remote gaming.

10. Amusement machine licence duty

(1) In section 23(3) of the Betting and Gaming Duties Act 1981, in the definition of "Category C", in paragraph (ii)(b), for "£25" there is substituted "£35".

(2) The amendment made by this Resolution comes into force on 22nd March 2007.

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.

11. Fuel duty rates and rebates

That provision may be made amending rates of duty and rebate in the Hydrocarbon Oil Duties Act 1979.

12. Rates of vehicle excise duty

(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 capacity not exceeding l,549cc), for "£175" substitute "£180", and

(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding l,549cc), for "£110" substitute "£115".

(3) Paragraph IB (graduated rates for light passenger vehicles) is amended as follows.

(4) For the words from "Table A" to "date," substitute "the following table".

(5) For ", or is liable to the standard rate or the premium" substitute "or is liable to the standard".

(6) For Tables A and B substitute-

The table has effect in relation to vehicles first registered before 23rd March 2006 as if-

(a) in column (3), in the last row, "190" were substituted for "285", and

(b) in column (4), in the last row, "205" were substituted for "300"."

(7) For paragraphs ID and IE substitute-

"The standard rate

ID A vehicle is liable to the standard rate of duty if it does not qualify for the reduced rate of duty."

(8) In paragraph U (light goods vehicles)

(a) in sub-paragraph (a) (vehicle which is not lower-emission van), for "£170" substitute "£175", and

(b) in sub-paragraph (b) (lower-emission van), for "£110" substitute "£115".

(9) In paragraph 2(1) (motorcycles)-

(a) in paragraph (b) (motorbicycle and engine's cylinder capacity more than 150cc but not more than 400cc), for "£31" substitute "£32",

(b) in paragraph (c) (motorbicycle and engine's cylinder capacity more than 400cc but not more than 600cc), for "£46" substitute "£47", and

(c) in paragraph (d) (any other case), for "£62" substitute "£64".

(10) The amendments made by this Resolution have effect in relation to licences taken out on or after 22nd March 2007.

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. Rates of air passenger duty

(1) Section 30 of the Finance Act 1994 (rates of air passenger duty) is amended as follows.

(2) In subsection (3A) (destinations in EEA States and qualifying territories etc)-

(a) in paragraph (a) (standard class travel), for kt£5" substitute "£10", and

(b) in paragraph (b) (any other case), for "£10" substitute "£20".

(3) In subsection (4) (other destinations)-

(a) in paragraph (a) (standard class travel), for "£20" substitute "£40", and

(b) in paragraph (b) (any other case), for "£40" substitute "£80".

(4) The amendments made by this Resolution have effect in relation to any carriage of a passenger on an aircraft which begins on or after 1st February 2007.

(5) But if the amount of duty due from any operator in the accounting period ending before 21 st March 2007 increased as a result of those amendments, the operator is to pay the amount of that increase as if it became due in the first accounting period ending after that day.

(6) Expressions which are used in paragraph (5) and in the Air Passenger Duty Regulations 1994 have the same meaning in that paragraph as in those regulations.