Finance Act 1991

Cited as:1991 c. 31
Jurisdiction:UK Non-devolved


Finance Act 1991

1991 CHAPTER 31

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.

[25th July 1991]

Most Gracious Sovereign,

We , 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:—

I Customs and Excise, Value Added Tax and Car Tax

Part I

Customs and Excise, Value Added Tax and Car Tax

Chapter I

Customs and Excise

Rates of duty

Rates of duty

S-1 Spirits, beer, wine, made-wine and cider.

1 Spirits, beer, wine, made-wine and cider.

(1) In section 5 of the Alcoholic Liquor Duties Act 1979 (spirits) for ‘17.35’ there shall be substituted ‘18.96’.

(2) In section 36 of that Act (beer) for ‘0.97’ there shall be substituted ‘1.06’.

(3) For the Table of rates of duty in Schedule 1 to that Act (wine and made-wine) there shall be substituted the Table in Schedule 1 to this Act.

(4) In section 62(1) of that Act (cider) for ‘18.66’ there shall be substituted ‘20.40’.

(5) This section shall be deemed to have come into force at 6 o'clock in the evening of 19th March 1991.

S-2 Tobacco products.

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 40.15 per thousand cigarettes.

2. Cigars 61.72 per kilogram.

3. Hand-rolling tobacco

65.12 per kilogram.

4. Other smoking tobacco and chewing tobacco

28.69 per kilogram.’

(2) This section shall be deemed to have come into force at 6 o'clock in the evening of 19th March 1991.

S-3 Hydrocarbon oil.

3 Hydrocarbon oil.

(1) In section 6(1) of the Hydrocarbon Oil Duties Act 1979 , for ‘0.2248’ (duty on light oil) and ‘0.1902’ (duty on heavy oil) there shall be substituted ‘0.2585’ and ‘0.2187’ respectively.

(2) In section 11(1) of that Act, for ‘0.0083’ (rebate on fuel oil) and ‘0.0118’ (rebate on gas oil) there shall be substituted ‘0.0091’ and ‘0.0129’ respectively.

(3) In section 13A(1) of that Act (rebate on unleaded petrol) for ‘0.0299’ there shall be substituted ‘0.0344’.

(4) In section 14(1) of that Act (rebate on light oil for use as furnace fuel) for ‘0.0083’ there shall be substituted ‘0.0091’.

(5) This section shall be deemed to have come into force at 6 o'clock in the evening of 19th March 1991.

S-4 Vehicles excise duty.

4 Vehicles excise duty.

(1) The Vehicles (Excise) Act 1971 shall be amended as follows.

(2) In Schedule 1 (annual rate of duty on certain vehicles not exceeding 450 kilograms unladen weight) in Part I, in paragraph 3 (interpretation) there shall be inserted at the end—

‘‘weight unladen’ shall be construed in accordance with section 190(2) of the Road Traffic Act 1988 .’

(3) In Schedule 1, for the Table set out in Part II there shall be substituted—

‘Description of vehicle Rate of duty

.1. Bicycles of which the cylinder capacity of the engine does not exceed 150 cubic centimetres

15.00

2. Bicycles of which the cylinder capacity of the engine exceeds 150 cubic centimetres but does not exceed 250 cubic centimetres

30.00
3. Bicycles not included above 50.00
4. Tricycles 50.00’

(4) In Schedule 3 (annual rates of duty on tractors etc.) in the Table set out in Part II—

(a) in the entry relating to special machines, for ‘16.00’ there shall be substituted ‘30.00’; and

(b) in the entry relating to recovery vehicles, for ‘50.00’ there shall be substituted ‘75.00’.

(5) Subsections (1) to (4) above shall apply in relation to licences taken out after 19th March 1991.

(6) This section shall apply in relation to the Vehicles (Excise) Act (Northern Ireland) 1972 as it applies in relation to the Vehicles (Excise) Act 1971 , but with the substitution for ‘section 190(2) of the Road Traffic Act 1988’, in subsection (2), of ‘Article 2(3) of the Road Traffic (Northern Ireland) Order 1981’.

S-5 Pool betting duty.

5 Pool betting duty.

(1) In section 7(1) of the Betting and Gaming Duties Act 1981 (which specifies 40 per cent. as the rate of pool betting duty) for ‘40 per cent.’ there shall be substituted ‘37.50 per cent.’

(2) This section shall apply in relation to bets made at any time by reference to an event taking place on or after 17th August 1991.

S-6 Gaming licence duty.

6 Gaming licence duty.

(1) The Betting and Gaming Duties Act 1981 shall be amended as follows.

(2) In section 14 (rate of gaming licence duty) in subsection (1)—

(a) in paragraph (a), for ‘250’ there shall be substituted ‘10’; and

(b) in paragraph (b), the words ‘payable after the end of that period and’ shall be omitted.

(3) For the Table set out in section 14(1) there shall be substituted—

‘TABLE

Part of gross gaming yield

Rate
The first 450,000 2
1
2
per cent.
The next 2,250,000 12
1
2
per cent.
The next 2,700,000 25 per cent.
The remainder 33
1
3
per cent.’

(4) In section 15 (gaming without duly paid licence) there shall be inserted at the end—

(4) In subsection (1)(b) above the reference to amounts of gaming licence duty includes amounts payable in anticipation of gaming licence duty by virtue of regulations under paragraph 3(3)(d) of Schedule 2 to this Act.’

(5) In paragraph 3 of Schedule 2 (Commissioners' regulation-making powers in connection with gaming licence duty) at the end of sub-paragraph (3) there shall be inserted—

‘(d) requiring, in relation to gaming licence duty chargeable by reference to the gross gaming yield from any premises in any period, that, at such time before the end of the period and in such manner as may be specified in the regulations an amount be paid in anticipation of the duty chargeable, being an amount calculated in such manner as may be so specified.’

(6) In paragraph 5 of that Schedule (power to estimate)—

(a) in sub-paragraph (1), for the words from ‘on account’ to ‘gaming yield’ there shall be substituted ‘under section 14(1)(b) above or by virtue of regulations under paragraph 3(3)(d) above’ and the words ‘of the duty’ shall be omitted; and

(b) in sub-paragraph (2), the word ‘duty’ shall be omitted.

(7) In paragraph 6 of that Schedule (persons from whom duty recoverable) in sub-paragraph (1), after ‘period’ there shall be inserted ‘and any amount payable in anticipation of that duty by virtue of regulations under paragraph 3(3)(d) above’ and ‘(3)(c)’ shall be omitted.

(8) In paragraph 7 of that Schedule (enforcement) there shall be inserted at the end—

(5) In sub-paragraphs (1)(b) and (3)(a) above references to the duty on gaming licences include amounts payable in anticipation of gaming licence duty by virtue of regulations under paragraph 3(3)(d) above.

(6) In ascertaining for the purposes of sub-paragraph (1) or (3) above the amount of the duty which is unpaid or payment of which is sought to be avoided, an amount payable in anticipation of gaming licence duty by virtue of regulations under paragraph 3(3)(d) above shall be treated as an amount of duty.’

(9) Subsections (2)(a) and (3) above shall have effect in relation to gaming licences for any period beginning after 30th September 1991.

Duties of excise: other provisions

S-7 Beer duty.

7 Beer duty.

(1) For section 36 of the Alcoholic Liquor Duties Act 1979 (charge on beer imported into, or brewed in, the United Kingdom of an excise duty at a rate per hectolitre for every degree by which the original gravity of the beer exceeds 1000 degrees) there shall be substituted—

S-36 ‘Beer: charge of excise duty.

36 ‘Beer: charge of excise duty.

(1) There shall be charged on beer—

(a) imported into the United Kingdom, or

(b) produced in the United Kingdom

a duty of excise at the rate of 10.60 per hectolitre per cent. of alcohol in the beer.

(2) Subject to the provisions of this Act—

(a) the duty on beer produced in, or imported into, the United Kingdom shall be charged and paid, and

(b) the amount chargeable in respect of any such duty shall be determined and become due

in accordance with regulations under section 49 below.’

(2) After section 41 of that Act (which specifies certain reliefs from duty) there shall be inserted—

S-41A

41A ‘Suspension of duty: registration of persons and premises.

(1) A person registered by the Commissioners under this section may hold, on premises so registered in relation to him, any beer of a prescribed class or description—

(a) which has been produced in, or imported into, the United Kingdom and

(b) which is chargeable as such with excise duty

without payment of that duty.

(2) A person entitled under subsection (1) above to hold beer on premises without payment of duty may also without payment of duty carry out on those premises such operations as may be prescribed on, or in relation to, such of the beer as may be prescribed.

(3) No person shall be registered under this section unless—

(a) he is a registered brewer or a packager of beer; and

(b) he appears to the Commissioners to satisfy such requirements for registration as they may think fit to impose.

(4) No premises shall be registered under this section unless—

(a) they are used for the production or packaging of beer, or

(b) they are adjacent to,...

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