Excise Duties (Budget) Ordinance, 2013

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Please note that this Ordinance has been repealed by - Excise Duties (Budget) Ordinance, 2014.

The Excise Duties (Budget) Ordinance, 2013
 
THE STATES, in pursuance of their Resolution of the 29th October, 2013 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 –
 
(a)
 
Cigarettes
 
£265.44 per kilo
 
 
(b)
 
Cigars
 
£246.49 per kilo
 
 
(c)
 
Hand rolling tobacco
 
£229.54 per kilo
 
 
(d)
 
Other manufactured tobacco
 
£199.10 per kilo
 
 
(e)
 
Tobacco leaf – unstemmed
 
£221.01 per kilo
 
 
(f)
 
Tobacco leaf - stemmed
 
£223.24 per kilo
 
 
 
 
 
 
 
2.      Petrol and gas oil –
 
(a)
 
Petrol other than any fuel used for
the purpose of air navigation (and subject to b.)
 
 
48.8p per litre
 
(b)
 
Petrol used for the purpose of marine
navigation
 
33.6p per litre where
supplied by an approved
trader except where
supplied to an approved
trader in which
case 48.8p per litre[b]
 
 		  
(c)
 
Gas oil
 
48.8p per litre
 		    
 
 
 
 
 
 
3.      Beer –
(a)
 
Beer brewed by an independent small brewery
 
 
43p per litre
 
(b)
 
Other beer
 
68p per litre
 
 
4.      Spirits –
(a)
 
Spirits not exceeding 5.5 per cent volume
 
 
60p per litre
 
 		  
(b)
 
Spirits exceeding 5.5 per cent volume
but not exceeding 25.0 per cent volume
 
 
£8.39 per litre
 
(c)
 
Spirits exceeding 25.0 per cent volume
but not exceeding 50.0 per cent volume
 
 
£11.15 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
 
 
43p per litre
 		  
(b)
 
Other cider
 
68p per litre
 
 
6.      Wines –
(a)
 
Light wines not exceeding 5.5 per cent volume
 
 
50p per litre
 
(b)
 
Light wines exceeding 5.5 per cent volume
but not exceeding 15 per cent volume
(including sparkling wines)
 
 
£2.07 per litre
 
(c)
 
Other wines
 
£3.30 per litre".
 
 
Extent.
2.      This Ordinance shall have effect in the Islands of Guernsey, Alderney, Herm and Jethou.
 
Repeals.
3.      The Excise Duties (Budget) Ordinance, 2012[c] is repealed.
 
Citation.
4.      This Ordinance may be cited as the Excise Duties (Budget) Ordinance, 2013.
 
Commencement.
5.      This Ordinance shall come into force on 29th October, 2013.
[a]

Ordres en Conseil Vol. XXIII, p.573; Vol. XXIV, p.87 and Vol. XXXIII, p. 217; Order in Council No.X of 2004; Receuil d'Ordonnances Tome XXXII, pp. 607 and 668; Ordinance No. XLVII of 2011 and No. L of 2012.
[b]

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

Ordinance No. L of 2012.




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