Excise duties

  • Vehicle excise duty (VED) for cars, vans, motorcycles and motorcycle trade licences: increased in line with RPI from 1 April 2016.
  • VED 40-year rolling classic vehicle exemption: put on a permanent basis from 1 April 2017.
  • Aqua methanol: reduced road fuel duty rate of 7.90 per litre introduced from 1 October 2016.
  • Tobacco duty: rates increased by two percentage points above RPI from 16 March 2016, except for hand-rolling tobacco which rises by five percentage points above RPI.
  • Control of raw tobacco: a registration scheme for users of, and dealers in, raw tobacco, from a date to be appointed.
  • Alcohol duty: rates increased in line with RPI for sparkling cider and perry exceeding 5.5% but less than 8.5% alcohol by volume (abv), and all wine and made wine at or below 22% abv, from 21 March 2016.
  • Gaming duty: gross gaming yield bandings increased in line with RPI for accounting periods beginning on or after 1 April 2016.