|
†
|
1
|
WAYS AND MEANS: Adjourned debate on Question [22nd March].
|
[Until 6.00 p.m.]
|
|
|
|
|
(1)
|
That it is expedient to amend the law with respect to the National Debt and the public revenue and to make further provision
in connection with finance.
|
|
|
(2)
|
This Resolution does not extend to the making of any amendment with respect to value added tax so as to provide—
|
|
|
(a)
|
for zero-rating or exempting a supply, acquisition or importation;
|
|
|
(b)
|
for refunding an amount of tax;
|
|
|
(c)
|
for any relief, other than a relief that—
|
|
|
(i)
|
so far as it is applicable to goods, applies to goods of every description, and
|
|
|
(ii)
|
so far as it is applicable to services, applies to services of every description—(Mr Chancellor of the Exchequer).
|
|
|
The remaining Motions in this item, numbered 2 to 66, and those relating to Procedure are to be moved at the conclusion of
the Budget Debate after the decision on the Motion before the House. They will be decided without debate (Standing Order No.
51(3)).
|
|
2. Rates of tobacco products duty
|
|
|
|
|
(1)
|
For the Table of rates of duty in Schedule 1 to the Tobacco Products Duty Act 1979 there shall be substituted—
|
Table
|
|
|
An amount equal to 22 per cent of the retail price plus £105.10 per thousand cigarettes.
|
|
|
£153.07 per kilogram.
|
|
|
£110.02 per kilogram.
|
|
4.
|
Other smoking tobacco and chewing tobacco |
|
£67.30 per kilogram.
|
|
|
|
(2)
|
This Resolution shall have effect as from 6 o’clock in the evening of 22nd March 2006.
|
|
| |
And it is hereby 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.
|
|
|
|
|
|
|
(1)
|
In section 36(1AA)(a) of the Alcoholic Liquor Duties Act 1979 for “£12.92” there shall be substituted “£13.26”.
|
|
|
(2)
|
This Resolution shall have effect as from midnight on 26th March 2006.
|
|
| |
And it is hereby 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.
|
|
|
4. Rates of duty on wine and made-wine
|
|
|
|
|
(1)
|
For Part 1 of the Table of rates of duty in Schedule 1 to the Alcoholic Liquor Duties Act 1979 there shall be substituted—
|
Part 1 Wine and made-wine of a strength not exceeding 22 per cent
|
|
Description of wine or made-wine
|
Rates of duty per hectolitre
|
|
|
£
|
|
Wine or made-wine of a strength not exceeding 4 per cent
|
53.06
|
|
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent
|
72.95
|
|
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling
|
172.17
|
|
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent
|
166.70
|
|
Sparkling wine or sparkling made-wine of a strength of 8.5 per cent or of a strength exceeding 8.5 per cent but not exceeding
15 per cent
|
220.54
|
|
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent
|
229.55
|
|
|
|
(2)
|
This Resolution shall have effect as from midnight on 26th March 2006.
|
|
| |
And it is hereby 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.
|
|
|
5. Hydrocarbon oil etc (rates and rebates)
|
|
| |
That provision may be made amending rates of duty and rebate in the Hydrocarbon Oil Duties Act 1979.
|
|
|
6. Hydrocarbon oil etc (road vehicles)
|
|
| |
That provision may be made enabling amendment of the definition of road vehicle in the Hydrocarbon Oil Duties Act 1979.
|
|
|
7. Amusement machine licence duty
|
|
| |
That provision may be made amending provisions of the Betting and Gaming Duties Act 1981 relating to amusement machine licence
duty.
|
|
|
8. Vehicle excise duty (rates)
|
|
|
|
|
(1)
|
Schedule 1 to the Vehicle Excise and Registration Act 1994 shall be amended as follows.
|
|
|
(2)
|
In paragraph 1(2), for “£170” there shall be substituted “£175”.
|
|
|
(3)
|
For paragraph 1B there shall be substituted—
|
|
|
“ 1B
|
|
The annual rate of vehicle excise duty applicable to a vehicle to which this Part of this Schedule applies shall be determined
in accordance with Table A, where the vehicle is first registered before 23rd March 2006, or Table B, where the vehicle is
first registered on or after that date, by reference to—
|
|
|
(a)
|
the applicable CO2 emissions figure, and
|
|
|
(b)
|
whether the vehicle qualifies for the reduced rate of duty, or is liable to the standard rate or the premium rate of duty.
|
|
|
|
Table A: Vehicles first registered before 23rd March 2006
|
CO2 emissions figure
|
Rate
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
|
Exceeding
|
Not exceeding
|
Reduced rate
|
Standard rate
|
Premium rate
|
|
g/km
|
g/km
|
£
|
£
|
£
|
|
100
|
120
|
30
|
40
|
50
|
|
120
|
150
|
90
|
100
|
110
|
|
150
|
165
|
115
|
125
|
135
|
|
165
|
185
|
140
|
150
|
160
|
|
185
|
–
|
180
|
190
|
195
|
Table B: Vehicles first registered on or after 23rd March 2006
|
CO2 emissions figure
|
Rate
|
|
(1)
|
(2)
|
(3)
|
(4)
|
(5)
|
|
Exceeding
|
Not exceeding
|
Reduced rate
|
Standard rate
|
Premium rate
|
|
g/km
|
g/km
|
£
|
£
|
£
|
|
100
|
120
|
30
|
40
|
50
|
|
120
|
150
|
90
|
100
|
110
|
|
150
|
165
|
115
|
125
|
135
|
|
165
|
185
|
140
|
150
|
160
|
|
185
|
225
|
180
|
190
|
195
|
|
225
|
–
|
200
|
210
|
215
|
|
|
|
|
|
(a)
|
for sub-paragraph (2) substitute—
|
|
|
“(2)
|
Condition A is that the vehicle—
|
|
|
|
|
(i)
|
so as to be propelled by a relevant type of fuel, or
|
|
|
(ii)
|
so as to be capable of being propelled by any of a number of relevant types of fuel, or
|
|
|
(b)
|
is constructed or modified—
|
|
|
(i)
|
so as to be propelled by a prescribed type of fuel, or
|
|
|
(ii)
|
so as to be capable of being propelled by any of a number of prescribed types of fuel,
|
|
|
|
and complies with any other requirements prescribed for the purposes of this condition.”, and
|
|
|
(b)
|
after sub-paragraph (5) there shall be inserted—
|
|
|
|
|
“bioethanol” has the meaning given in section 2AB of the Hydrocarbon Oil Duties Act 1979,
|
“relevant type of fuel” means—
|
(a) bioethanol, or
|
|
(b) a mixture of bioethanol and unleaded petrol, if the proportion of bioethanol by volume is at least 85%, and
|
|
|
“unleaded petrol” has the meaning given in section 1(3C) of the Hydrocarbon Oil Duties Act 1979.
|
|
(5)
|
In paragraph 1J(a), for “£165” there shall be substituted “£170”.
|
|
|
(6)
|
In paragraph 1K(a), after “1st March 2003” there shall be inserted “and before 1st January 2007”.
|
|
|
|
|
(a)
|
in paragraph (b), for “£30” there shall be substituted “£31”,
|
|
|
(b)
|
in paragraph (c), for “£45” there shall be substituted “£46”, and
|
|
|
(c)
|
in paragraph (d), for “£60” there shall be substituted “£62”.
|
|
|
(8)
|
In Schedule 2 to the Vehicle Excise and Registration Act 1994, after paragraph 24 there shall be inserted—
|
|
|
“Light passenger vehicles with low CO2 emissions
|
|
25
|
|
A vehicle is an exempt vehicle if—
|
|
|
(a)
|
it is a vehicle to which Part 1A of Schedule 1 applies, and
|
|
|
(b)
|
the applicable CO2 emissions figure (as defined in paragraph 1A(3) and (4) of that Sc | |