CW ENERGY LLP
   
 
 
 
 
 

 

Tobacco duty rates

From 6pm on 22 AprilMarch 2009, tobacco duty rates rose in line with inflation to:

Product

Duty

Effect of tax* on

typical item

(increase in pence)

Typical unit

Cigarettes

24 per cent of the retail price

plus £112.07 per thousand cigarettes

7p

packet of 20

Cigars

£173.13 per kilogram

3p

packet of 5

Hand-rolling tobacco

£124.45 per kilogram

7p

25g

Other smoking tobacco and chewing tobacco

£76.12 per kilogram

4p

25g of pipe tobacco

* Tax refers to duty plus VAT

Alcohol duty rates

From 23 April 2009, duties on alcohol are changed to:

Product and basis of duty

Duty

Rate per litre of pure alcohol

Spirits

£22.64

Spirits-based ready to drink

£22.64

Wine and made-wine: exceeding 22% abv.

£22.64

Rate per hectolitre per cent of alcohol in the beer

Beer

£16.47

Rate per hectolitre of product

Still cider and perry:
exceeding 1.2% - not exceeding 7.5% abv.

£31.83

Still cider and perry:
exceeding 7.5% - less than 8.5% abv.

£44.77

Sparkling cider and perry:
exceeding 1.2% - not exceeding 5.5% abv.

£31.83

Sparkling cider and perry:
exceeding 5.5% - less than 8.5% abv.

£203.14

Still and sparkling wine and made-wine:
exceeding 1.2% - not exceeding 4% abv.

£65.94

Still and sparkling wine and made-wine:
exceeding 4% - not exceeding 5.5% abv.

£90.68

Still wine and made-wine:
exceeding 5.5% - not exceeding 15% abv.

£214.02

Still and sparkling wine and made-wine:
exceeding 15% - not exceeding 22% abv.

£285.33

Sparkling wine and made-wine:
exceeding 5.5% - less than 8.5% abv.

£207.20

Sparkling wine and made-wine:
8.5% and above - not exceeding 15% abv.

£274.13

 

Product

Effect of tax* on typical item

(increase in pence)

Typical unit

Beer (4.2% abv)

1p

pint of beer

Wine

4p

75cl bottle

Sparkling wine

5p

75cl bottle

Spirits (37.5% abv)

13p

70cl bottle

Spirits-based ready to drinks

1p

275ml bottle

Cider & perry

1p

litre

* Tax refers to duty plus VAT

Fuel duties

All fuel duty rate changes will take effect from 1 October 2008.

Pence per litre (unless stated)

 Duty rate pre - 1 April 2009

From 1 April 2009*

 From 1 September 2009
Change New duty rate Change New duty rate

Ultra-low sulphur petrol/diesel

52.35p

 

 +1.84p 54.19p +2p 56.19p

Sulphur-free petrol/diesel

52.35p

+1.84p

 54.19p +2p 56.19p

Biodiesel

32.35p

+1.84p

 34.19p +2p 36.19p

Bioethanol

32.35p

 +1.84p 34.19p +2p 36.19p

Liquefied petroleum gas used as road fuel

20.77p per kg

+4.05p per kg

 24.82p per kg +2.85p per kg 27.67p per kg

Natural gas used as road fuel

16.60p per kg

 +2.66p per kg 19.26p per kg +2.9p per kg 22.16p per kg

Rebated gas oil (red diesel)

10.07p

+0.35p

 10.42p +0.38p 10.80p

Fuel Oil

9.66p

+0.34p

 10.00p +0.37p 10.37p

*As pre-announced at Budget 2007 and confirmed at the 2008 Pre-Budget Report

The Government can also confirm that rebated oils duty increases will also be deferred until 1 October 2008, when they will rise in proportion to main road fuel duties. These rates will also rise by the same proportion as main road fuel duties in the subsequent two years.

The compressed natural gas differential will be maintained until 2010-11 and the liquefied petroleum gas differential will decrease by 1 pence per litre on each of 1 October 2008, 1 April 2009 and 1 April 2010.

 

Vehicle excise duty

 

Vehicle excise duty for Cars and Light Goods Vehicles

Pre-graduated VED (registered before March 2001)

VED band

Change from

2008-09 to

2009-10

2009-10 rate

2010-11 rate

1549cc and below

+£5

 125

£125

above 1549cc

+£5

 185

£205

* As announced at the 2008 Pre-Budget Report

Graduated VED for Cars registered from March 2001: 209-10 and 210-11 standard rates*

VED band

CO2 (g/km)

Change from

2008-09 to

2009-10

Standard rate

2009-10**

Standard rate

2010-11**

A

100 and below

-

£0

£0

B

101 to 110

-

£35

£20

C

111 to 120

-

£35

£30

D

121 to 130

-

£120

£90

E

131 to 140

-

£120

£110

F

141 to 150

+£5

£125

£125

G

151 to 165

+£5

£150

£155

H

 166 to 175 +£5 £175 £180

I

 176 to 185 +£5 £175 £200

J

 186 to 200 +£5 £215 £235

K***

 201 to 225 +£5 £215 £245

L

 226 to 255 +£5 £405 £425

M

 Over 255 +£5 £405 £435

 

* As announced at the 2008 Pre-Budget Report

**Alternative fuel discount: 2009-10, A-I £20, J-M £15; 2010-11 onwards, £10 all cars

***Includes cars emitting over 225g/km registered between 1 March 2001 and 23 March 2006

Vehicle excise duty for Brand New Cars: 2010-11 first-year rates*

VED

band

CO2

emissions

(g/km)

First-year rate 2010-11**

A

 Up to 100 £0

B

 101-110 £0

C

111-120

£0

D

 121-130 £0

E

 131-140 £110

F

 141-150 £125

G

 151-165 £155

H

 166-175 £250

I

 176-185 £300

J

 186-200 £425

K

 201-225 £550

L

 226-255 £750

M

 Over 255 £950

 

 

 

 

 

 

 

 

 

 

* As announced at the 2008 Pre-Budget Report

**Alternative fuel discount: 2010-11 onwards, £10 all cars

Vehicle excise duty for Light Goods Vehicles (registered from March 2001)

VED

band

 

Change from

2008-09 to

2009-10

2009-10 rate

2010-11 rate

Euro 4** & 5*** discount rate

+£5

 125

£125

Standard rate

+£5

 185

£200

 

*As announced at the 2008 Pre-Budget Report

**for Euro 4 compliant vans registered between 1 March 2003 and 31 December 2006

***for Euro 5 compliant vans registered between 1 January 2009 and 31 December 2010

 

Vehicle excise duty for motorcycles 2009-10 rates*

VED

band

 

Change from

2008-09 to

2009-10

2009-10 rate

150cc and below

-

£15

151-400cc

-

£33

401-600cc

-

£48

above 600cc

-

£66

*As announced at the 2008 Pre-Budget Report

Vehicle excise duty for Heavy Goods Vehicles and related vehicles: 2009-10 rates*

VED

band

Change from

2008-09 to

2009-10

Standard rate

2009-10

Reduced Pollution

Certificate Rate

2009-10

A

-

£165

£160

B

-

£200

£160

C

 - £450 £210

D

 - £650 £280

E

 - £1200 £700

F

 - £1500 £1,000

G

 - £1850 £1350

* As announced at the 2008 Pre-Budget Report

Changes to this year’s VED rates will take effect from 1 May 2009.

 

On 1 May 2009, new emissions based VED bandings will be introduced for all cars registered on or after 1 March 2001. Full rates are set out in the table above.

 

Both VED rates for cars and light goods vehicles registered before 1 March 2001 will increase by £5 in 2009. In 2010, the higher rate will increase by £15 and the lower rate will be frozen.

 

The standard VED rate for light goods vehicles registered on or after 1 March 2001 will increase by £5 in 2009. The discounted rate for eligible light goods diesel vehicles achieving early compliance with Euro 4 and 5 emissions standards will also be increased by £5. In 2010, the standard rate will be increased by £15 and the discounted rate will be frozen.

 

VED rates for motorbikes, Heavy Goods Vehicles (HGVs), Special TypesVehicles, Combined Transport vehicles and all related vehicles will be frozen in 2009.

 

 

 
 
 
     

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