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Written question asked by Lord Kennedy of Southwark (Labour), in the House of Lords. It was answered by Lord Sassoon (Conservative) on Monday, 22 October 2012.

Fuel Excise Duty

Question

To ask Her Majesty’s Government, further to the Written Answer by Lord Sassoon on 8 October (WA 406), which other HM Revenue and Customs offices do not permit on-line filing of excise duty returns.[HL2477]

Answer

The facility to file returns online to HM Revenue and Customs (HMRC) does not depend on the individual office but on the tax regime. Excise duty covers a number of tax regimes, including hydrocarbon oils, alcohol, tobacco, holding and movement (of excise goods), air passenger duty and gambling.

The table below sets out the tax regimes that do not permit online filing of excise duty returns.

HMRC is developing a digital strategy which will set out how it will deliver its digital and internet services in the future. This strategy is due to be published in December 2012.

List of excise regimes that do not provide online filing

Gambling Regimes

Bingo Duty

Betting Duty

Amusement Machine Licence Duty (to be replaced by the Machine Games Duty from February 2013 which will provide online filing)

Lottery Duty

Gaming Duty

Pool Betting Duty

Remote Gaming Duty

Environmental Taxes

Climate Change Levy

Aggregates Levy

Landfill Tax

Air Passenger Duty

Alcohol Regimes

Wine and Cider

Beer

Transport Taxes

Hydrocarbon Oil

Bio-diesel/Fuel substitutes

Gas for use as a Road Fuel

Tobacco

Tobacco Products Duty

Holding and Movements

Registered Consignors

Registered Mobile Operators

Export Shops

Secondary information

Type
Written question
Reference
740 c17WA; HL2477
Session
2012-13
Related items
Fuel Excise Duty
Monday, 8 October 2012
Written questions
House of Lords
Subjects
Excise duties Revenue and Customs Electronic government
Contains statistics
Yes
Link
View this Written question on www.publications.parliament.uk