Finance Act 1980
| Year | 1980 |
Finance Act 1980
1980 CHAPTER 48
An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.
[1st August 1980]
Most Gracious Sovereign,
W e , Your Majesty's most dutiful and loyal subjects, the Commons of the United Kingdom in Parliament assembled, towards raising the necessary supplies to defray Your Majesty's public expenses, and making an addition to the public revenue, have freely and voluntarily resolved to give and grant unto Your Majesty the several duties hereinafter mentioned; and do therefore most humbly beseech Your Majesty that it may be enacted, and be it enacted by the Queen's most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—
Part I
Excise Duties
1 Spirits, beer, wine, made-wine and cider.
(1) In the Table in section 5 of the Alcoholic Liquor Duties Act 1979 (excise duty on spirits) for ‘10.44’ and ‘10.47’ there shall be substituted ‘11.87’ and ‘11.90’ respectively.
(2) In section 36 of that Act (excise duty on beer) for ‘10.65’ and ‘0.3550’ there shall be substituted ‘13.05’ and ‘0.435’ respectively.
(3) For the provisions of Schedule 1 to that Act (rates of excise duty on wine) there shall be substituted the provisions of Schedule 1 to this Act.
(4) For the provisions of Schedule 2 to that Act (rates of excise duty on made-wine) there shall be substituted the provisions of Schedule 2 to this Act.
(5) In section 62(1) of that Act (excise duty on cider) for ‘5.32’ there shall be substituted ‘6.05’.
(6) This section shall be deemed to have come into force on 27th March 1980.
2 Tobacco products.
(1) For the Table in Schedule 1 to the Tobacco Products Duty Act 1979 there shall be substituted—
‘Table
1. Cigarettes |
An amount equal to 21 per cent. of the retail price plus 13.42 per thousand cigarettes. |
2. Cigars |
25.60 per kilogram. |
3. Hand-rolling tobacco |
22.60 per kilogram |
4. Other smoking tobacco and chewing tobacco |
17.40 per kilogram.’ |
(2) This section shall be deemed to have come into force on 29th March 1980.
3 Hydrocarbon oil etc.
(1) In section 6(1) of the Hydrocarbon Oil Duties Act 1979 for the words ‘a duty of excise at the rate of 0.0810 a litre in the case of light oil and 0.0920 a litre in the case of heavy oil’ there shall be substituted the words ‘a duty of excise at the rate of 0.10 a litre’.
(2) In section 11(1)( b ) of that Act (rebate on aviation turbine fuel and heavy oil other than kerosene at rate of 0.0066 a litre less than the rate at which duty is for the time being chargeable) for ‘0.0066’ there shall be substituted ‘0.0077’.
(3) In section 14(1) of that Act (rebate on light oil delivered to approved person for use as furnace fuel at rate of 0.0066 a litre less than the rate at which duty is charged) for ‘0.0066’ there shall be substituted ‘0.0077’.
(4) In consequence of subsection (1) above—
( a ) for the words ‘light oil’ in sections 7 and 8(3) and (4)( c ) of that Act and Article 3 of the Excise Duties (Gas as Road Fuel) Order 1972 ; and
( b ) for the words ‘heavy oil’ in section 92(2) of the Finance Act 1965 and section 14(2) of the Finance Act (Northern Ireland) 1966 ,
there shall be substituted the words ‘hydrocarbon oil’.
(5) This section shall be deemed to have come into force at six o'clock in the evening on 26th March 1980.
4 Vehicles excise duty Great Britain.
(1) The Vehicles (Excise) Act 1971 shall be amended as follows.
(2) For the provisions of Part II of Schedules 1 to 5 (annual rates of duty) there shall be substituted the provisions set out in Schedule 3 to this Act.
(3) In subsection (5) of section 16 (rates of duty for trade licences), including that subsection as set out in paragraph 12 of Part I of Schedule 7, for ‘25’ and ‘5’ there shall be substituted respectively ‘30’ and ‘6’.
(4) In section 4(1) (vehicles exempt from duty) before paragraph ( a ) there shall be inserted—
‘( aa ) electrically propelled vehicles;’.
(5) In section 2A(4) as set out in paragraph 5 of Part I of Schedule 7 (power to modify duration of licences and rates of duty) after the words ‘by statutory instrument’ there shall be inserted the words ‘subject to annulment in pursuance of a resolution of either House of Parliament’ and after the words ‘shall include power’ there shall be inserted the words ‘to make transitional provisions,’.
(6) In section 7(2) (exemption for disabled persons) after the words ‘the National Health Service Act 1977’ there shall be inserted the words ‘or section 46(3) of the National Health Service (Scotland) Act 1978’.
(7) Subsections (1) to (3) above have effect in relation to licences taken out after 26th March 1980, subsection (4) above has effect from 27th March 1980 and the other provisions of this section from the passing of this Act.
5 Vehicles excise duty: Northern Ireland.
(1) The Vehicles (Excise) Act (Northern Ireland) 1972 shall be amended as follows.
(2) For the provisions of Part II of Schedules 1 to 5 (annual rates of duty) there shall be substituted the provisions set out in Schedule 4 to this Act.
(3) In subsection (6) of section 16 (rates of duty for trade licences), including that subsection as set out in paragraph 12 of Part I of Schedule 9, for ‘25’ and ‘5’ there shall be substituted respectively ‘30’ and ‘6’.
(4) In section 4(1) (vehicles exempt from duty) before paragraph ( a ) there shall be inserted—
‘( aa ) electrically propelled vehicles;’.
(5) Section 2A as set out in paragraph 5 of Part I of Schedule 9 (power to modify duration of licences and rates of duty) shall have effect with the amendments specified in subsections (6), (7) and (8) below, being amendments bringing that section into conformity with the corresponding provisions in the Vehicles (Excise) Act 1971 .
(6) At the end of subsection (1) there shall be inserted the words ‘or in the case of vehicles of such description, or of such description and used in such circumstances, as may be so specified, periods of less than a month.’
(7) After subsection (4) there shall be inserted—
(4A) An order under this section may be made so as to apply only to vehicles of specified descriptions and may make different provision for vehicles of different descriptions or for different circumstances.’
(8) In subsection (5) after the words ‘shall include power’ there shall be inserted the words ‘to make transitional provisions and’.
(9) Subsections (1) to (3) above have effect in relation to licences taken out after 26th March 1980, subsection (4) above has effect from 27th March 1980 and the other provisions of this section from the passing of this Act.
6 Gaming licence duty.
(1) Subject to the provisions of this section, the duty charged by section 13 of the Betting and Gaming Duties Act 1972 on a gaming licence in respect of any premises for any period shall consist of—
( a ) 250 payable when applying for the licence; and
( b ) a further amount of duty payable after the end of that period and chargeable at the rates specified in the following Table on the gross gaming yield from the premises in that period.
Table
| Part of gross gaming yield | Rate | ||
| The first 250,000 | 2
|
||
| The next 500,000 | 5 per cent. | ||
| The next 1,750,000 | 10 per cent. | ||
| The remainder | 20 per cent. |
(2) Subsection (1) above has effect in relation to licences for periods beginning on or after 1st October 1980 but in the case of a licence for a period beginning before 1st October 1981—
( a ) the amount payable when applying for the licence shall, instead of being 250, be determined as provided in section 14 of the said Act of 1972; and
( b ) the further amount referred to in subsection (1)( b ) above shall be payable only to the extent, if any, to which it exceeds the amount paid when applying for the licence.
(3) Subsection (2) above is without prejudice to any liability for additional duty by virtue of the provisions of regulations having effect under paragraph 1 of Schedule 2 to the said Act of 1972 (alteration of rateable value) or of paragraph 5 of that Schedule (amendment of licences); and if—
( a ) any payment of additional duty is made by virtue of those provisions; or
( b ) there is a repayment of duty by virtue of any such regulations or of paragraph 6 of that Schedule (surrender of licences),
the reference in subsection (2)( b ) above to the amount paid when applying for the licence shall be construed as a reference to that amount as increased or, as the case may be, reduced by that payment or repayment.
(4) Schedule 5 to this Act shall have effect for defining ‘gross gaming yield’, for making new provision as to the duration of gaming licences, for modifying subsections (1) and (2) above in cases where a licence is in force for less than six months and otherwise for supplementing the provisions of this section.
7 Gaming machine licence duty.
(1) Sections 21 to 26 of the Betting and Gaming Duties Act 1972 and Schedule...
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