Commentary

V1.295 Goods subject to excise duty

Part V1 General principles and rates of tax

V1.295 Goods subject to excise duty

V1.295 Goods subject to excise duty

The following goods are subject to a duty of excise—

GoodsAuthority
1 BeerAlcoholic Liquor Duties Act 1979 s 36
2 CiderAlcoholic Liquor Duties Act 1979 s 62
3 Hydrocarbon oilHydrocarbon Oil Duties Act 1979 s 6
4 Made-wineAlcoholic Liquor Duties Act 1979 s 55
5 BiodieselHydrocarbon Oil Duties Act 1979 s 6AA
6 BioblendsHydrocarbon Oil Duties Act 1979 s 6AB
7 BioethanolHydrocarbon Oil Duties Act 1979 s 6AD
8 Blends of bioethanol and hydrocarbon oilsHydrocarbon Oil Duties Act 1979 s 6AE
9 Road fuel gasHydrocarbon Oil Duties Act 1979 s 8
10 SpiritsAlcoholic Liquor Duties Act 1979 s 5
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