Excise Duties (Budget) Ordinance, 2007

The Excise Duties (Budget) Ordinance, 2007

THE STATES, in pursuance of their Resolution of 29^th November 2007 and in exercise of the powers conferred on them by sections 23B(3) and 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

a.	Cigarettes	£168.86 per kilo
b.	Cigars	£156.79 per kilo
c.	Hand rolling tobacco	£146.01 per kilo
d.	Other manufactured tobacco	£126.65 per kilo
e.	Tobacco leaf – unstemmed	£140.58 per kilo
f.	Tobacco leaf – stemmed	£142.00 per kilo

2. Hydrocarbon oil

Petrol other than any fuel used for the purpose of air navigation

15p per litre

3. Beer

a.	Beer brewed by an independent small brewery	36p per litre
b.	Other beer	56p per litre

4. Spirits

a.	Spirits not exceeding 5.5 per cent volume	42p per litre
b.	Spirits exceeding 5.5 per cent volume but not exceeding 25.0 per cent volume	£6.00 per litre
c.	Spirits exceeding 25.0 per cent volume but not exceeding 50.0 per cent volume	£7.97 per litre
d.	Spirits exceeding 50.0 per cent volume	In the extra proportion to 50.0 per cent volume

5. Cider

a.	Cider produced by an independent small cider-maker	36p per litre
b.	Other cider	56p per litre

6. Wines

a.	Light wines not exceeding 5.5 per cent volume	42p per litre
b.	Light wines exceeding 5.5 per cent volume but not exceeding 15 per cent volume (including sparkling wines)	£1.70 per litre
c.	Other wines	£2.71 per litre".

Amendment to interpretation provisions of Fourth Schedule

2. In the fourth schedule to the Customs and Excise (General Provisions) (Bailiwick of Guernsey) Law, 1972, as amended, immediately after the definition of "independent small brewery", insert the following definition –

""independent small cider-maker" means a cider-maker, wherever located, in respect of which the Chief Officer of Customs and Excise is satisfied that –

(a) it does not produce more than 50,000 hectolitres of cider per year;

(b) it is legally and economically independent of any other cider-maker;

(d) it does not operate under licence;

provided that where two or more cider-makers co-operate and their combined annual production of cider does not exceed 50,000 hectolitres, those cider-makers may be treated as a single independent small cider-maker;".

Extent

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

Repeal

3. The Excise Duties (Budget) Ordinance, 2006[b] is repealed.

Citation

4. This Ordinance may be cited as the Excise Duties (Budget) Ordinance, 2007.

Commencement

5. This Ordinance shall come into force on 29^th November 2007.

[a]	Ordres en Conseil Vol. XXIII, p.573; Vol. XXIV, p.87; No XIII of 1991; No.X of 2004; Ordinance No. LIV of 2006.
[b]	^b Ordinance No. LIV of 2006.