Excise Duties (Budget) Ordinance, 2005

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Please note that this Ordinance has been repealed by Ordinance No. LIV of 2006 - Excise Duties (Budget) Ordinance, 2006.

The Excise Duties (Budget) Ordinance, 2005

THE STATES, in pursuance of their Resolution of 14^th December 2004 and in exercise of the powers conferred on them by section 23C(3) of the Customs and Excise (General Provisions) (Bailiwick of Guernsey) Law, 1972 as amended[a], hereby order:-

Increase in excise duties.

1. In the Fourth Schedule to the Customs and Excise (General Provisions) (Bailiwick of Guernsey) Law, 1972, as amended, for the tables in paragraphs 1 to 6 under "GOODS LIABLE TO EXCISE DUTY; & RATES OF EXCISE DUTY" substitute the following:

"1. Tobacco and tobacco products

table
a.	Cigars and Cigarettes	£147.22 per kilo
b.	Hand rolling tobacco	£137.10 per kilo
c.	Other manufactured tobacco	£118.92 per kilo
d.	Tobacco leaf - unstemmed	£132.00 per kilo
e.	Tobacco leaf - stemmed	£133.33 per kilo

2. Hydrocarbon oil

table
a.	Petrol other than any fuel used for the purpose of air navigation	6.8p per litre

3. Beer

table
a.	Beer brewed by an independent small brewery	25p per litre
b.	Other beer	39p per litre

4. Spirits

table
a.	Spirits not exceeding 5.5 per cent volume	29p per litre
b.	Spirits exceeding 5.5 per cent volume but not exceeding 25.0 per cent volume	£4.16 per litre
c.	Spirits exceeding 25.0 per cent volume but not exceeding 50.0 per cent volume	£5.53 per litre
d.	Spirits exceeding 50.0 per cent volume	In the extra proportion to 50.0 per cent volume

5. Cider

table
a.	Cider	39p per litre

6. Wines

table
a.	Light wines not exceeding 5.5 per cent volume	29p per litre
b.	Light wines exceeding 5.5 per cent volume but not exceeding 15 per cent volume (including sparkling wines)	£1.18 per litre
c.	Other wines	£1.88 per litre".

Extent.

2. This Ordinance shall have effect in the Islands of Guernsey and Alderney.

Repeal.

3. The Excise Duties (Budget) Ordinance, 2004[b] is repealed.

Citation.

4. This Ordinance may be cited as the Excise Duties (Budget) Ordinance, 2005.

Commencement.

5. This Ordinance shall come into force on 14^th December, 2005.

table
[a]	Ordres en Conseil Vol. XXIII, p.573; Vol. XXIV, p.87; No XIII of 1991; No.X of 2004; Ordinance No.XXXII of 2004.
[b]	Ordinance No. XLII of 2004.