5

In this section “public subsidy” also means any grant under section 31 of the Local Government Act 2003 (grants towards expenditure incurred or to be incurred by local authorities) towards expenditure incurred or to be incurred on the provision of social housing within the meaning of Part 2 of the Housing and Regeneration Act 2008 (see sections 68 and 72 of that Act).

aa

determining the value of any goods for the purposes of this Part,

5A

Sub-paragraph (5B) applies where—

a

goods are declared for the free-circulation procedure, but

b

it is impracticable to immediately ascertain the amount of import duty (if any) payable in respect of the goods.

5B

The discharge of goods from the free-circulation procedure in accordance with sub-paragraph (4) may, if HMRC think fit, be subject to an approved guarantee being given in respect of any liability or potential liability to import duty in respect of the goods.

6

In subsection (3)—

• “HO%” means the percentage of the bioblend that is heavy oil, and

• “BD%” means the percentage of the bioblend that is biodiesel,

where the percentages are by volume to the nearest 0.001%.

TABLE

1 Cigarettes	An amount equal to the higher of— a 16.5% of the retail price plus £294.72 per thousand cigarettes, or b £393.45 per thousand cigarettes.
2 Cigars	£367.61 per kilogram
3 Hand-rolling tobacco	£351.03 per kilogram
4 Other smoking tobacco and chewing tobacco	£161.62 per kilogram
5 Tobacco for heating	£302.93 per kilogram

1B

If the passenger’s journey ends at a place in the United Kingdom—

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 £6.50, and

b

in any other case, the rate is £13.

2A

If the passenger’s journey ends at a place in a territory specified in Part 1A 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 £87, and

b

in any other case, the rate is £191.

7A

For the purposes of any paragraph, an Act of the Northern Ireland Assembly may set one rate for cases within section 30(2A) and a different rate for cases within section 30(4A).

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	25	35
120	130	140	150
130	140	170	180
140	150	190	200
150	165	230	240
165	175	280	290
175	185	310	320
185	200	355	365
200	225	385	395
225	255	665	675
255	—	685	695

a

in column (3), in the last two rows, “385” were substituted for “665” and “685”, and

b

in column (4), in the last two rows, “395” were substituted for “675” and “695”.

CO2 Emissions Figure		Rate
(1)	(2)	(3)	(4)
Exceeding	Not exceeding	Reduced rate	Standard Rate
g/km	g/km	£	£
0	50	0	10
50	75	20	30
75	90	120	130
90	100	155	165
100	110	175	185
110	130	200	210
130	150	245	255
150	170	635	645
170	190	1030	1040
190	225	1555	1565
225	255	2210	2220
255	—	2595	2605

CO2 Emissions Figure		Rate
(1)	(2)	(3)
Exceeding	Not exceeding	Rate
g/km	g/km	£
0	50	30
50	75	130
75	90	165
90	100	185
100	110	210
110	130	255
130	150	645
150	170	1040
170	190	1565
190	225	2220
225	255	2605
255	—	2605

88AHGV road user levy: transitional provision for end of exempt period

1

This section applies where—

a

a UK heavy goods vehicle (the “charged vehicle”) is charged to vehicle excise duty in respect of more than one period (a “charged period”) beginning within the last 12 months of the exempt period, and

b

the combined length of the charged periods is more than 12 months.

2

Section 5(2) of the 2013 Act applies in relation to the charged vehicle in respect of each complete month in the period (the “transitional liability period”)—

a

beginning with the day after the last exempt day in relation to the charged vehicle, and

b

ending with the end of the charged period during which that last exempt day occurs.

3

The last exempt day, in relation to a charged vehicle, is the last day of the period of 12 months beginning with the day on which the first charged period beginning within the last 12 months of the exempt period began.

4

Subsection (5) applies where, in relation to the charged vehicle—

a

a notification has been made under section 7(2)(c) of the 2013 Act (an “off-road notification”) in respect of a period beginning within the last 12 months of the exempt period, and

b

vehicle excise duty is charged in respect of a period beginning—

i

after the day on which the off-road notification is made, and

ii

within the last 12 months of the exempt period.

5

In calculating the period of 12 months mentioned in subsection (3) ignore the number of whole months in the period beginning with the day on which the off-road notification is made and ending with the first day of the period described in subsection (4)(b).

6

The Secretary of State, and any person who may exercise powers on behalf of the Secretary of State under section 9 of the 2013 Act (collection of levy), may (in addition to having the powers, duties and liabilities mentioned in that section) give a notice (a “payment notice”) to a person liable for HGV road user levy in respect of a transitional liability period.

7

A payment notice must state—

a

the amount of HGV road user levy for which the person is liable in respect of the transitional liability period,

b

how the amount is to be paid, and

c

that payment must be made within the period of 28 days beginning with the day on which the notice is given.

8

The amount in subsection (7)(a) is given by—

$\genfrac{}{}{0.1ex}{}{\mathrm{L}\times \mathrm{M}}{12}$

where—

• L is the yearly rate of HGV road user levy applicable in relation to the vehicle on the first day of the transitional liability period, and

• M is the number of whole months during the transitional liability period.

9

In relation to the transitional liability period—

a

a person commits an offence under section 11 of the 2013 Act (offence of using or keeping heavy goods vehicle if levy not paid) only if the person—

i

has been given a payment notice, and

ii

has failed to make payment in accordance with that notice, and

b

section 7(5A) of the Vehicle Excise and Registration Act 1994 has effect as if the reference to HGV road user levy having been paid were a reference to it having been paid in accordance with a payment notice.

10

In this section “UK heavy goods vehicle” has the same meaning as in the HGV Road User Levy Act 2013 (see section 2 of that Act).

TABLE

Taxable commodity supplied	Rate at which levy payable if supply is not a reduced-rate supply
Electricity	£0.00775 per kilowatt hour
Gas supplied by a gas utility or any gas supplied in a gaseous state that is of a kind supplied by a gas utility	£0.00775 per kilowatt hour
Any petroleum gas, or other gaseous hydrocarbon, supplied in a liquid state	£0.02175 per kilogram
Any other taxable commodity	£0.06064 per kilogram