Excise Duties (Budget) Ordinance, 2009

View printable version

To access the legislation in printable format, please click the "view printable version" button.

Please note that this Ordinance has been repealed by Ordinance No. LII of 2010 - Excise Duties (Budget) Ordinance, 2010

 

The Excise Duties (Budget) Ordinance, 2009

THE STATES, in pursuance of their Resolution of 9th December 2009 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, 2 and 4 under "GOODS LIABLE TO EXCISE DUTY; & RATES OF EXCISE DUTY" substitute the following:

"1.      Tobacco and tobacco products

 

 

table

a. 

Cigarettes 

£210.69 per kilo 

b. 

Cigars 

£195.64 per kilo 

c. 

Hand rolling tobacco 

£182.18 per kilo 

d. 

Other manufactured tobacco 

£158.03 per kilo 

e. 

Tobacco leaf - unstemmed 

£175.41 per kilo 

f. 

Tobacco leaf - stemmed 

£177.18 per kilo 

2.      Petrol and Gas oil -

 

 

table

a. 

Petrol other than any fuel used for the purpose of air navigation (and subject to b.) 

  

37 per litre 

b. 

Petrol used for the purpose of marine navigation 

  

21.8p per litre where supplied by an approved trader except where supplied to an approved trader in which case 37p per litre[b] 

c. 

Gas oil 

  

37p per litre 

3.      Spirits

 

 

table

a. 

Spirits not exceeding 5.5 per cent volume 

  

51p per litre 

  

b. 

Spirits exceeding 5.5 per cent volume but not exceeding 25.0 per cent volume 

  

£7.28 per litre 

  

c. 

Spirits exceeding 25.0 per cent volume but not exceeding 50.0 per cent volume 

  

£9.67 per litre 

  

d. 

Spirits exceeding 50.0 per cent volume 

  

In the extra proportion to 50.0 per cent volume." 

  
       

Extent

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

Citation

3.      This Ordinance may be cited as the Excise Duties (Budget) Ordinance, 2009.

Commencement

4.      This Ordinance shall come into force on 9th December 2009. 

 

table
[a]

Ordres en Conseil Vol. XXIII, p.573; Vol. XXIV, p.87; No XIII of 1991; No.X of 2004; Ordinance Nos. XXXV; XLVIII of 2007 and LV of 2008.
[b]

The circumstances in which the different rates may apply shall be specified by the Board by Order.




Website by