The excise duty on spirits, cider and sparkling wine is frozen. The duty on beer and still wine is increased by 2.6%, adding 1p to a pint of beer and 1p to a standard 175ml glass of wine.
The rates of duty on tobacco products imported into, or manufactured in, the UK are increased by 2.6% (in line with inflation).
Gaming Duty
The Gross Gaming Yield threshold for each duty band will be increased in line
with inflation, for accounting periods starting on or after 1 April 2005.
The new duty bands are as shown below:
First £534,500 |
2.5% 12.5% 20% 30% 40% |
With effect from 1 September 2005, excise duty rates on main road fuels will be increased by 1.22p per litre in line with inflation. All other hydrocarbon oils for road fuel will also increase in line with inflation. Effective rates of duty for non-road fuels will also be increased by 1.22p per litre. In order to maintain the current differentials with main road fuels, the duty rates for biodiesel, bioethanol and natural gas will also be increased by 1.22p per litre. In the case of road fuel gas other than natural gas (e.g. liquefied petroleum gas), the duty differential will be narrowed by the equivalent of 1p per litre.