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Finance Act 2009

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CONTENTS

Finance Act 2009

2009 CHAPTER 10

PART 1

CHARGES, RATES, ALLOWANCES, ETC

Income tax

1. Charge and main rates for 2009-10

2. Basic rate limit for 2009-10

3. Personal allowance for 2009-10 for those aged under 65

4. Reduction of personal allowance for those with income exceeding £100,000

5. Abolition of personal reliefs for non-residents

6. Additional rate, dividend additional rate, trust rates and pension tax rates

Corporation tax

7. Charge and main rates for financial year 2010

8. Small companies' rates and fractions for financial year 2009

Value added tax

9. Extension of reduced standard rate and anti-avoidance provision

Stamp duty land tax

10. Thresholds for residential property

Alcohol and tobacco duties

11. Rates of alcoholic liquor duty

12. Rates of tobacco products duty

Vehicle excise duty

13. Rates for 2009-10

14. Rates from April 2010

Fuel duties

15. Rates and rebates from Spring 2009

16. Rates and rebates from September 2009

Other environmental taxes and duties

17. Rates of air passenger duty

18. Standard rate of landfill tax

Gambling duties

19. Rates of gaming duty

20. Bingo duty

21. Amounts of duty on amusement machine licences

22. Provisions affecting amount of amusement machine licence duty

PART 2

INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX

Support for business

23. Temporary extension of loss carry back provisions

24. First-year capital allowances for expenditure in 2009-2010

25. Agreements to forgo tax reliefs

26. Contaminated and derelict land

27. Venture capital schemes

28. Group relief: preference shares

29. Sale of lessor companies etc: reforms

30. Tax relief for business expenditure on cars and motor cycles

31. Reallocation of chargeable gain or loss within a group

32. Stock lending: chargeable gains in event of insolvency etc of borrower

33. FSCS payments representing interest

Foreign profits etc

34. Corporation tax treatment of company distributions received

35. Tax treatment of financing costs and income

36. Controlled foreign companies

37. International movement of capital

38. Corporation tax: foreign currency accounting

39. Certain distributions of offshore funds taxed as interest

40. Income tax credits for foreign distributions

Loan relationships and derivatives

41. Loan relationships involving connected parties

42. Release of trade etc debts

43. Foreign exchange matching: anti-avoidance

Collective investment

44. Tax treatment of participants in offshore funds

45. Power to enable dividends of investment trusts to be taxed as interest

Insurance etc

46. Insurance companies

47. Equalisation reserves for Lloyd’s corporate and partnership members

Simplification

48. Disguised interest

49. Transfer of income streams

50. SAYE schemes

Residence and domicile

51. Remittance basis

52. Exemption for certain non-domiciled persons

Employment income

53. Taxable benefits: cars

54. Taxable benefit of cars: price of automatic car for disabled employee

55. Exemption of benefit consisting of health-screening or medical check-up

56. MEPs' pay, allowances and pensions under European Parliament Statute

Double taxation

57. Tax underlying dividends

58. Manufactured overseas dividends

59. Payments by reference to foreign tax etc

60. Anti-fragmentation

Miscellaneous anti-avoidance provisions

61. Financial arrangements avoidance

62. Transfers of trade to obtain terminal loss relief

63. Sale of lessor companies etc: anti-avoidance

64. Leases of plant or machinery

65. Long funding leases of films

66. Real Estate Investment Trusts

67. Deductions for employee liabilities

68. Employment loss relief

69. No loss relief for losses from contracts for life insurance etc

70. Intangible fixed assets and goodwill

71. Taxable benefit of living accommodation: lease premiums

PART 3

PENSIONS

72. Special annual allowance charge etc

73. Financial assistance scheme

74. FSCS intervention in relation to insurance in connection with pensions

75. Power to make retrospective non-charging provision

PART 4

VALUE ADDED TAX

76. Place of supply of services etc

77. Repayment to those in business in other States

78. Information relating to cross-border supplies of services to taxable recipients

79. Effect of VAT changes on arbitration of rent for agricultural holdings

PART 5

STAMP TAXES

Stamp duty land tax

80. Exercise of collective rights by tenants of flats

81. Registered providers of social housing

82. Rent to shared ownership

Stock lending arrangements

83. Stamp taxes in event of insolvency

PART 6

OIL

84. Capital allowances for oil decommissioning expenditure

85. Blended oil

86. Chargeable gains

87. Oil assets put to other uses

88. Former licensees and former oil fields

89. Abolition of provisional expenditure allowance

90. Supplementary charge: reduction for certain new oil fields

91. Miscellaneous amendments

PART 7

ADMINISTRATION

Standards and values

92. HMRC Charter

93. Duties of senior accounting officers of qualifying companies

94. Publishing details of deliberate tax defaulters

Information etc

95. Amendment of information and inspection powers

96. Extension of information and inspection powers to further taxes

97. Powers to obtain contact details for debtors

98. Record-keeping

Assessments, claims etc

99. Time limits for assessments, claims etc

100. Recovery of overpaid tax etc

Interest

101. Late payment interest on sums due to HMRC

102. Repayment interest on sums to be paid by HMRC

103. Rates of interest

104. Supplementary

105. Miscellaneous amendments

Penalties

106. Penalties for failure to make returns etc

107. Penalties for failure to pay tax

108. Suspension of penalties during currency of agreement for deferred payment

109. Miscellaneous amendments

Miscellaneous

110. Recovery of debts using PAYE regulations

111. Managed payment plans

112. Customs and excise enforcement: movements between member States

PART 8

MISCELLANEOUS

Gambling

113. VAT exemption for gaming participation fees

114. Gaming duty

115. Remote bingo etc

116. Meaning of “gaming machine” and “gaming”

Climate change levy

117. Taxable commodities ineligible for reduced-rate supply

118. Removal of reduced rate where targets not met

Other environmental taxes and duties

119. Landfill tax: prescribed landfill site activities

120. Requirement to destroy replaced vehicle registration documents

121. Hydrocarbon oil duties: minor amendments

Other matters

122. Inheritance tax: agricultural property and woodlands relief for EEA land

123. Alternative finance investment bonds

124. Mutual societies: tax consequences of transfers of business etc

125. National Savings ordinary accounts: surplus funds

PART 9

FINAL PROVISIONS

126. Interpretation

127. Short title

Schedule 1: Income tax: abolition of non-residents' personal reliefs

Schedule 2: Income tax rates

Part 1: Amendments of ITA 2007

Part 2: Amendments of other Acts

Part 3: Commencement

Schedule 3: VAT: supplementary charge and orders changing rate

Part 1: Supplementary charge to VAT

Part 2: Exceptions

Part 3: Liability and amount

Part 4: Listed supplies

Part 5: Administration and interpretation

Part 6: Amendment s of VATA 1994

Schedule 4: Vehicle excise duty: further provision about rates of duty etc

Schedule 5: Air passenger duty

Schedule 6: Temporary extension of carry back of losses

Schedule 7: Contaminated and derelict land

Part 1: Amendments of Part 14 of CTA 2009

Part 2: Amendments of other enactments

Part 3: Commencement

Schedule 8: Venture capital schemes

Schedule 9: Group relief: preference shares

Schedule 10: Sale of lessor companies etc: reforms

Schedule 11: Tax relief for business expenditure on cars and motor cycles

Part 1: Capital allowances

Part 2: Restrictions on deductions for hire expenses

Schedule 12: Reallocation of chargeable gain or loss within a group

Schedule 13: Chargeable gains in stock lending: insolvency etc of borrower

Schedule 14: Corporation tax treatment of company distributions

Part 1: Insertion of new Part 9A of CTA 2009

Part 2: Other amendments

Part 3: Commencement etc

Schedule 15: Tax treatment of financing costs and income

Part 1: Introduction

Part 2: Application of this Schedule

Part 3: Disallowance of deductions

Part 4: Exemption of financing income

Part 5: Intra-group financing income where payer denied deduction

Part 6: Anti-avoidance

Part 7: “Financing expense amount” and “financing income amount”

Part 8: The “tested expense amount” and “tested income amount”

Part 9: The “available amount”

Part 10:Other interpretative provisions

Part 11: Consequential amendments and commencement

Schedule 16: Controlled foreign companies

Part 1: Abolition of acceptable distribution policy exemption

Part 2: Amendment of exempt activities exemption

Part 3: Reduction in chargeable profits for certain financing income

Schedule 17: International movement of capital

Part 1: Abolition of existing regime

Part 2: Reporting requirement

Part 3: Commencement etc

Schedule 18: Corporation tax: foreign currency accounting

Schedule 19: Income tax credits for foreign distributions

Schedule 20: Loan relationships: connected parties

Schedule 21: Foreign exchange: anti-avoidance

Schedule 22: Offshore funds

Part 1: Meaning of “offshore fund”

Part 2: Application of TCGA 1992 to offshore funds

Schedule 23: Insurance companies

Schedule 24: Disguised interest

Schedule 25: Transfers of income streams

Part 1: Company transferors

Part 2: Non-corporate transferors

Part 3: Company transferees

Part 4: Consequential amendments and repeals

Part 5: Commencement

Schedule 26: Certification of SAYE savings arrangements

Schedule 27: Remittance basis

Part 1: Amendments of ITA 2007

Part 2: Amendments of other Acts

Part 3: Commencement

Schedule 28: Taxable benefits: cars

Schedule 29: Manufactured overseas dividends

Schedule 30: Financial arrangements avoidance

Schedule 31: Sale of lessor companies etc: anti-avoidance

Schedule 32: Leases of plant or machinery

Schedule 33: Long funding leases of films

Schedule 34: Real Estate Investment Trusts

Schedule 35: Pensions: special annual allowance charge

Schedule 36: VAT: place of supply of services etc

Part 1: Amendments coming into force in 2010

Part 2: Amendments coming into force in 2011

Part 3: Amendments coming into force in 2013

Part 4: Transitional provisions

Schedule 37: Stock lending: stamp taxes in the event of insolvency

Part 1: Stamp duty

Part 2: Stamp duty reserve tax

Schedule 38: Capital allowances for oil decommissioning expenditure

Schedule 39: PRT: blended oil

Schedule 40: Oil: chargeable gains

Part 1: Licence swaps

Part 2: Reinvestment of ring fence assets

Schedule 41: Oil assets put to other uses

Part 1: Petroleum revenue tax

Part 2: Capital allowances

Schedule 42: PRT: former licensees and former oil fields

Part 1: Persons who cease to be licensees because of cessation events

Part 2: Areas treated as continuing to be oil fields

Schedule 43: PRT: abolition of provisional expenditure allowance

Schedule 44: Supplementary charge: reduction for certain new oil fields

Part 1: Reduction of adjusted ring fence profits

Part 2: Pool of field allowances

Part 3: Field allowance: when held and unactivated amount

Part 4: No change in equity share: activation of allowance

Part 5: Change in equity share: activation of allowance

Part 6: Change in equity share: transfer of field allowance

Part 7: Miscellaneous

Part 8: Interpretation

Schedule 45: Oil: miscellaneous amendments

Schedule 46: Duties of senior accounting officers of qualifying companies

Schedule 47: Amendment of information and inspection powers

Schedule 48: Extension of information and inspection powers

Schedule 49: Powers to obtain contact details for debtors

Schedule 50: Record-keeping

Schedule 51: Time limits for assessments, claims etc

Schedule 52: Recovery of overpaid tax etc

Part 1: Income tax and capital gains tax

Part 2: Corporation tax

Schedule 53: Late payment interest

Part 1: Special provision: amount carrying late payment interest

Part 2: Special provision: late payment interest start date

Part 3: Special provision: date to which late payment interest runs

Part 4: Effect of interest on reliefs

Schedule 54: Repayment interest

Part 1: Repayment interest start date: general rule

Part 2: Special provision as to repayment interest start date

Part 3: Supplementary

Schedule 55: Penalty for failure to make returns etc

Schedule 56: Penalty for failure to make payments on time

Schedule 57: Amendments relating to penalties

Part 1: Amendments of Schedule 24 to FA 2007

Part 2: Amendments of Schedule 41 to FA 2008

Part 3: Other amendments

Schedule 58: Recovery of debts under PAYE regulations

Schedule 59: Climate change levy: removal of reduced rate

Part 1: New provision for removal of reduced rate

Part 2: Consequential amendments

Schedule 60: Landfill tax: prescribed landfill site activities

Schedule 61: Alternative finance investment bonds

Part 1: Introductory

Part 2: Issue, transfer and redemption of rights under arrangements

Part 3: Transactions relating to underlying assets consisting of land

Part 4: Supplementary

 

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.

[21st July 2009]

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 to 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 1

Charges, rates, allowances, etc

Income tax

1 Charge and main rates for 2009-10

(1) Income tax is charged for the tax year 2009-10.

(2) For that tax year—

(a) the basic rate is 20%, and

(b) the higher rate is 40%.

2 Basic rate limit for 2009-10

(1) For the tax year 2009-10 the amount specified in section 10(5) of ITA 2007 (basic rate limit) is replaced with “£37,400”.

(2) Accordingly, section 21 of that Act (indexation of limits), so far as relating to the basic rate limit, does not apply for that tax year.

3 Personal allowance for 2009-10 for those aged under 65

(1) For the tax year 2009-10 the amount specified in—

(a) section 35 of ITA 2007, and

(b) section 257(1) of ICTA,

(personal allowance for those aged under 65) is replaced with “£6,475”.

(2) Accordingly—

(a) section 57 of ITA 2007, so far as relating to the amount specified in section 35 of that Act, and

(b) section 257C of ICTA, so far as relating to the amount specified in section 257(1) of that Act,

(indexation) do not apply for the tax year 2009-10.

4 Reduction of personal allowance for those with income exceeding £100,000

(1) In section 35 of ITA 2007 (personal allowances for those aged under 65), the existing provision becomes subsection (1) of that section; and after that subsection insert—

“(2) For an individual whose adjusted net income exceeds £100,000, the allowance under subsection (1) is reduced by one-half of the excess.

(3) If the amount of any allowance that remains after the operation of subsection (2) would otherwise not be a multiple of £1, it is to be rounded up to the nearest amount which is a multiple of £1.

(4) For the meaning of “adjusted net income” see section 58.”

(2) In sections 36(2)(b) and 37(2)(b) of ITA 2007 (limit on reduction of personal allowances for those aged 65 to 74 or 75 and over), for “the amount of a personal allowance under section 35” substitute “the amount of any allowance to which the individual would be entitled under section 35 if under the age of 65 throughout the tax year”.

(3) In section 57(1)(a) and (3)(a) of ITA 2007 (indexation of allowances), for “35” substitute “35(1)”.

(4) The amendments made by subsections (1) and (2) have effect for the tax year 2010-11 and subsequent tax years.

(5) The amendment made by subsection (3) has effect for finding allowances for the tax year 2011-12 and subsequent tax years.

5 Abolition of personal reliefs for non-residents

Schedule 1 contains provision abolishing personal reliefs for non-residents.

6 Additional rate, dividend additional rate, trust rates and pension tax rates

(1) Section 6 of ITA 2007 (rates of income tax) is amended as follows.

(2) In subsection (1), omit the “and” at the end of paragraph (b) and insert at the end “, and

(d) the additional rate.”

(3) In subsection (3)(b), for “and dividend upper rate” substitute “, dividend upper rate and dividend additional rate”.

(4) In section 9 (trust rate and dividend trust rate)—

(a) in subsection (1), for “40%” substitute “50%”, and

(b) in subsection (2), for “32.5%” substitute “42.5%”.

(5) Schedule 2 contains provision supplementing this section (including provision about rates under Part 4 of FA 2004).

(6) The amendments made by this section have effect for the tax year 2010-11 and subsequent tax years.

Corporation tax

7 Charge and main rates for financial year 2010

(1) Corporation tax is charged for the financial year 2010.

(2) For that year the rate of corporation tax is—

(a) 28% on profits of companies other than ring fence profits, and

(b) 30% on ring fence profits of companies.

(3) In subsection (2) “ring fence profits” has the same meaning as in Chapter 5 of Part 12 of ICTA (see section 502(1) and (1A) of that Act).

8 Small companies' rates and fractions for financial year 2009

(1) For the financial year 2009 the small companies' rate is—

(a) 21% on profits of companies other than ring fence profits, and

(b) 19% on ring fence profits of companies.

(2) For the financial year 2009 the fraction mentioned in section 13(2) of ICTA is—

(a) 7/400ths in relation to profits of companies other than ring fence profits (“the standard fraction”), and

(b) 11/400ths in relation to ring fence profits of companies (“the ring fence fraction”).

(3) See section 7(3) of FA 2008 for provision applying section 3(3) to (7) of FA 2007 in relation to profits for an accounting period any part of which falls in the financial year 2009.

(4) In this section “ring fence profits” has the same meaning as in Chapter 5 of Part 12 of ICTA (see section 502(1) and (1A) of that Act).

Value added tax

9 Extension of reduced standard rate and anti-avoidance provision

(1) The Value Added Tax (Change of Rate) Order 2008 (S.I. 2008/3020) (reducing standard rate of value added tax to 15 per cent) is to cease to be in force on 1 January 2010 (rather than ceasing to be in force on 1 December 2009 in accordance with section 2(2) of VATA 1994).

(2) Schedule 3 contains—

(a) provision for a supplementary charge to value added tax on supplies spanning the date of the VAT change (see Parts 1 to 5), and

(b) minor amendments of provisions about orders changing the standard rate of value added tax (see Part 6).

Stamp duty land tax

10 Thresholds for residential property

(1) Part 4 of FA 2003 (stamp duty land tax) has effect in relation to transactions with an effective date on or after 22 April 2009 but before 1 January 2010 as if—

(a) in section 55(2) (amount of tax chargeable: general), in Table A (bands and percentages for residential property), for “£125,000” (in both places) there were substituted “£175,000”, and

(b) in paragraph 2(3) of Schedule 5 (amount of tax chargeable: rent), in Table A (bands and percentages for residential property), for “£125,000” (in both places) there were substituted “£175,000”.

(2) The following are revoked—

(a) the Stamp Duty Land Tax (Variation of Part 4 of the Finance Act 2003) Regulations 2008 (S.I. 2008/2338), and

(b) the Stamp Duty Land Tax (Exemption of Certain Acquisitions of Residential Property) Regulations 2008 (S.I. 2008/2339).

(3) The revocations made by subsection (2) have effect in relation to transactions with an effective date on or after 22 April 2009.

Alcohol and tobacco duties

11 Rates of alcoholic liquor duty

(1) ALDA 1979 is amended as follows.

(2) In section 5 (rate of duty on spirits), for “£21.35” substitute “£22.64”.

(3) In section 36(1AA)(a) (standard rate of duty on beer), for “£14.96” substitute “£16.47”.

(4) In section 62(1A) (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 “£188.10” substitute “£207.20”,

(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 “£43.37” substitute “£47.77”, and

(c) in paragraph (c) (rate of duty per hectolitre in any other case), for “£28.90” substitute “£31.83”.

(5) For the table in Schedule 1 substitute—

“TABLE OF RATES OF DUTY ON WINT AND MADE-WINE

Part 1

WINE OR MADE-WINE OF A STREGTH 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 65.94
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent 90.68
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling 214.02
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent 207.20
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 274.13
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent 285.33

Part 2

WINE OR MADE-WINE OF A STRENGTH EXCEEDING 22 PER CENT

Description of wine or made-wine Rates of duty per litre of alcohol in wine or made-wine
 £
Wine or made-wine of a strength exceeding 22 per cent 22.64.”

(6) The following are revoked—

(a) the Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order 2008 (S.I. 2008/3026), so far as relating to excise duty on alcoholic liquors, and

(b) the Alcoholic Liquor (Surcharge on Spirits Duty) Order 2008 (S.I. 2008/3062).

(7) The amendments made by this section are treated as having come into force on 23 April 2009.

12 Rates of tobacco products duty

(1) For the table in Schedule 1 to TPDA 1979 substitute—

“Table

1. Cigarettes An amount equal to 24 per cent of the retail price plus £114.31 per thousand cigarettes
2. Cigars £173.13 per kilogram
3. Hand-rolling tobacco £124.45 per kilogram
4. Other smoking tobacco and chewing tobacco £76.12 per kilogram.”

(2) The Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order 2008 (S.I. 2008/3026), so far as relating to excise duty on tobacco products, is revoked.

(3) The amendments made by this section are treated as having come into force at 6 pm on 22 April 2009.

Vehicle excise duty

13 Rates for 2009-10

(1) Schedule 1 to VERA 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 1,549cc), for “£185” substitute “£190”, and

(b) in sub-paragraph (2A) (vehicle not covered elsewhere in Schedule with engine cylinder capacity not exceeding 1,549cc), for “£120” substitute “£125”.

(3) In paragraph 1B (graduated rates for light passenger vehicles), for the table substitute—

“Table

 

CO2 emissions figure Rate
(1) (2) (3) (4)
Exceeding Not exceeding Reduced rate Standard rate
g/km g/km £ £
100 120  15 35
120 140 100 120
140 150 105 125
150 165 130 150
165 185 155 175
185 225  200 215
225 390 405

The table has effect in relation to vehicles first registered under this Act before 23 March 2006 as if—

(a) in column (3), in the last row, “200” were substituted for “390”, and

(b) in column (4), in the last row, “215” were substituted for “405”.”

(4) In paragraph 1J (light goods vehicles)—

(a) in sub-paragraph (a) (vehicle which is not lower-emission van), for “£180” substitute “£185”, and

(b) in sub-paragraph (b) (lower-emission van), for “£120” substitute “£125”.

(5) The amendments made by this section have effect in relation to licences taken out on or after 1 May 2009.

14 Rates from April 2010

(1) Schedule 1 to VERA 1994 (annual rates of duty) is amended as follows.

(2) In paragraph 1(2) (vehicle not covered elsewhere in Schedule otherwise than with engine cylinder capacity not exceeding 1,549cc), for “£190” substitute “£205”.

(3) Paragraph 1B (graduated rates for light passenger vehicles) is amended as follows.

(4) For “table” substitute “tables”.

(5) Omit the “and” at the end of paragraph (a).

(6) Insert at the end of paragraph (b) “and

(c) whether or not the duty is payable on the first vehicle licence for the vehicle.”

(7) For the table substitute—

“Table 1

RATES PAYABLE ON FIRST VEHICLE LICENCE FOR VEHICLE

CO2 emissions figure Rate

(1)

Exceeding

(2)

Not exceeding

(3)

Reduced rate

(4)

Standard rate

g/km g/km £ £
130 140 100 110
140 150 115 125
150 165 145 155
165 175 240 250
175 185 290 300
185 200 415 425
200 225 540 550
225 255 740 750
255 940 950

Table 2
RATES PAYABLE ON ANY OTHER VEHICLE LICENCE FOR VEHICLE
 
CO2 emissions figure Rate
(1) (2) (3) (4)
 Exceeding  Not exceeding  Reduced rate  Standard rate
 g/km  g/km  £  £
 100  110  10  20
 110  120  20  30
 120  130  80  90
 130  140  100  110
 140  150  115  125
 150  165  145  155
 165  175  170  180
 175  185  190  200
 185  200  225  235
 200  225  235  245
 225  255  415  425
 255    425  435
Table 2 has effect in relation to vehicles first registered, under this Act or under the law of a country or territory outside the United Kingdom, before 23 March 2006 as if—

(a) in column (3), in the last two rows, “235” were substituted for “415” and “425”, and

(b) in column (4), in the last two rows, “245” were substituted for “425” and “435”.”

(8) In paragraph 1J(a) (light goods vehicle which is not lower-emission van), for “£185” substitute “£200”.

(9) Schedule 4 contains further provision about rates of vehicle excise duty etc.

(10) The amendments made by this section have effect in relation to licences taken out on or after 1 April 2010.

Fuel duties

15 Rates and rebates from Spring 2009

(1) HODA 1979 is amended as follows.

(2) In section 6(1A) (main rates)—

(a) in paragraph (a) (unleaded petrol), for “£0.5235” substitute “£0.5419”,

(b) in paragraph (aa) (aviation gasoline), for “£0.3103” substitute “£0.3334”,

(c) in paragraph (b) (light oil other than unleaded petrol or aviation gasoline), for “£0.6207” substitute “£0.6391”, and

(d) in paragraph (c) (heavy oil), for “£0.5235” substitute “£0.5419”.

(3) In section 6AA(3) (rate of duty on biodiesel), for “£0.3235” substitute “£0.3419”.

(4) In section 6AD(3) (rate of duty on bioethanol), for “£0.3235” substitute “£0.3419”.

(5) In section 8(3) (road fuel gas)—

(a) in paragraph (a) (natural road fuel gas), for “£0.1660” substitute “£0.1926”, and

(b) in paragraph (b) (other road fuel gas), for “£0.2077” substitute “£0.2482”.

(6) In section 11(1) (rebate on heavy oil)—

(a) in paragraph (a) (fuel oil), for “£0.0966” substitute “£0.1”, and

(b) in paragraph (b) (gas oil), for “£0.1007” substitute “£0.1042”.

(7) In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.0966” substitute “£0.1”.

(8) In section 14A(2) (rebate on certain biodiesel), for “£0.1007” substitute “£0.1042”.

(9) The amendments made by subsection (2)(b) and (c) are treated as having come into force on 1 May 2009.

(10) The other amendments made by this section are treated as having come into force on 1 April 2009.

16 Rates and rebates from September 2009

(1) HODA 1979 is amended as follows.

(2) In section 6(1A) (main rates)—

(a) in paragraph (a) (unleaded petrol), for “£0.5419” substitute “£0.5619”,

(b) in paragraph (aa) (aviation gasoline), for “£0.3334” substitute “£0.3457”,

(c) in paragraph (b) (light oil other than unleaded petrol or aviation gasoline), for “£0.6391” substitute “£0.6591”, and

(d) in paragraph (c) (heavy oil), for “£0.5419” substitute “£0.5619”.

(3) In section 6AA(3) (rate of duty on biodiesel), for “£0.3419” substitute “£0.3619”.

(4) In section 6AD(3) (rate of duty on bioethanol), for “£0.3419” substitute “£0.3619”.

(5) In section 8(3) (road fuel gas)—

(a) in paragraph (a) (natural road fuel gas), for “£0.1926” substitute “£0.2216”, and

(b) in paragraph (b) (other road fuel gas), for “£0.2482” substitute “£0.2767”.

(6) In section 11(1) (rebate on heavy oil)—

(a) in paragraph (a) (fuel oil), for “£0.1” substitute “£0.1037”, and

(b) in paragraph (b) (gas oil), for “£0.1042” substitute “£0.1080”.

(7) In section 14(1) (rebate on light oil for use as furnace fuel), for “£0.1” substitute “£0.1037”.

(8) In section 14A(2) (rebate on certain biodiesel), for “£0.1042” substitute “£0.1080”.

(9) The amendments made by this section come into force on 1 September 2009.

Other environmental taxes and duties

17 Rates of air passenger duty

(1) In section 30 of FA 1994 (air passenger duty: rates), for subsections (1) to (4) substitute—

“(1) Air passenger duty is chargeable on the carriage of each chargeable passenger at the rate determined as follows.

(2) If the passenger’s journey ends at a place in the United Kingdom or a territory specified in Part 1 of Schedule 5A—

(a) if the passenger’s agreement for carriage provides for standard class travel in relation to every flight on the passenger’s journey, the rate is £11, and

(b) in any other case, the rate is £22.

(3) If the passenger’s journey ends at a place in a territory specified in Part 2 of Schedule 5A—

(a) if the passenger’s agreement for carriage provides for standard class travel in relation to every flight on the passenger’s journey, the rate is £45, and

(b) in any other case, the rate is £90.

(4) If the passenger’s journey ends at a place in a territory specified in Part 3 of Schedule 5A—

(a) if the passenger’s agreement for carriage provides for standard class travel in relation to every flight on the passenger’s journey, the rate is £50, and

(b) in any other case, the rate is £100.

(4A) If the passenger’s journey ends at any other place—

(a) if the passenger’s agreement for carriage provides for standard class travel in relation to every flight on the passenger’s journey, the rate is £55, and

(b) in any other case, the rate is £110.”

(2) Schedule 5 contains further provision about air passenger duty.

(3) The amendment made by subsection (1) has effect in relation to the carriage of passengers beginning on or after 1 November 2009.

 
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