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This briefing paper explains the policies of successive governments towards the designing of vehicle excise duty (VED). It gives information as to the exemptions and how the Government enforces its collection. It also describes the most recent changes to VED
This briefing paper explains the policies of successive governments towards the designing of vehicle excise duty (VED). It gives information as to the exemptions and how the Government enforces its collection. It also describes the most recent changes to VED
To ask His Majesty's Government whether they intend to proceed with the introduction of Electric Vehicle Excise Duty in April 2028; and what assessment they have made of its impact on rural motorists, disabled motorists and those without access to off-street charging.
To ask His Majesty's Government whether they intend to proceed with the introduction of Electric Vehicle Excise Duty in April 2028; and what assessment they have made of its impact on rural motorists, disabled motorists and those without access to off-street charging.
As announced at Autumn Budget 2025, Electric Vehicle Excise Duty (eVED) will be introduced from April 2028. Drivers of electric and plug-in hybrid cars will pay for their mileage alongside their existing Vehicle Excise Duty (VED).
The Government has carefully considered the impact of eVED on rural motorists, disabled motorists and those without access to off-street charging. The Government has confirmed eVED should apply to these groups on a consistent basis, as it is designed to mirror the contribution made by drivers of petrol and diesel vehicles through fuel duty, from which these groups are not exempt.
While those living in rural areas tend to drive more than those in urban areas, they are also significantly more likely to have access to lower-cost home charging. According to 2025 Department for Transport survey data, 84% of rural electric vehicle drivers have access to a dedicated home charger.
Support for disabled motorists continues to be available through existing schemes. Individuals in receipt of the higher rate mobility component of disability benefits, including Personal Independence Payment (PIP), qualify for a VED exemption. A 50 per cent reduction in VED is also available to those in receipt of the standard rate mobility component of disability benefits.
To ask His Majesty's Government what is the tax cost of train operators using red diesel instead of paying full fuel tax.
To ask His Majesty's Government what is the tax cost of train operators using red diesel instead of paying full fuel tax.
Qualifying locomotives for passenger and freight trains, and rail maintenance vehicles can use red diesel for propulsion. The Treasury does not hold information on the cost of rebated fuel used specifically by train operators.
To assist the Noble Lord, I can point to the most relevant published statistics available. HMRC’s non-structural tax reliefs publication sets out the overall estimated Exchequer cost of the rebate for red diesel (and kerosene used as fuel in an engine), while DESNZ’s Digest of UK Energy Statistics provides data on petroleum products consumed by the rail sector.
Although these publications do not provide a separate official estimate for train operators, they provide the best available published information on the overall cost of the relief and the scale of rail-sector fuel use.
To ask the Chancellor of the Exchequer, what assessment she has made of HM Revenue and Custom’s readiness to implement the vaping products duty stamp scheme on schedule.
To ask the Chancellor of the Exchequer, what assessment she has made of HM Revenue and Custom’s readiness to implement the vaping products duty stamp scheme on schedule.
The Government is introducing Vaping Products Duty and the Vaping Duty Stamps scheme to make vaping less accessible to young people and non-smokers, while raising revenue to support vital public services, including the NHS and smoking cessation initiatives. The Vaping Duty Stamps scheme will provide HMRC with greater oversight of the vaping market and strengthen its ability to target fraud and criminality.
HMRC remains confident that both the Vaping Products Duty and the Vaping Duty Stamps scheme will go live on 1 October 2026.
However, recognising industry feedback that some businesses may struggle to implement all of the changes required by then, HMRC has recently decided to extend the "transitional stamp" arrangements of the scheme for an additional three months.
This means businesses who are not ready to use the full digital features of the scheme can instead use a highly secure stamp without digital elements until the end of the year. This will support legitimate businesses to meet their legal requirements. The full digital scheme will be in operation for businesses who are ready to integrate with it.
Every new vaping product must be duty paid and must carry either a transitional stamp or a digitally enhanced stamp from 1 October.
To ask the Chancellor of the Exchequer, when HM Revenue and Customs plan to issue retailer-facing guidance on their requirements under the vaping products duty stamp scheme.
To ask the Chancellor of the Exchequer, when HM Revenue and Customs plan to issue retailer-facing guidance on their requirements under the vaping products duty stamp scheme.
HMRC published retailer-facing guidance on 9 July 2026.
The guidance explains what is required of both retailers and wholesalers for Vaping Products Duty and the Vaping Duty Stamps scheme. Retailers can find this guidance by searching “Handling wholesale or retail vaping products in the UK” on GOV.UK.
To ask the Chancellor of the Exchequer, what contingency measures HM Revenue and Customs has developed in the event that the digital duty stamp system for vaping products is not fully operational by 1 October 2026.
To ask the Chancellor of the Exchequer, what contingency measures HM Revenue and Customs has developed in the event that the digital duty stamp system for vaping products is not fully operational by 1 October 2026.
Vaping Products Duty and the Vaping Duty Stamp scheme will be fully operational on 1 October 2026. Recognising industry feedback that some businesses may struggle to implement all of the changes required on day one of the scheme, HMRC has recently decided to extend the "transitional stamp" arrangements of the scheme for an additional three months.
This means businesses who are not ready to use the full digital features of the scheme, can instead use a highly secure stamp without digital elements until the end of the year. This will support legitimate businesses to meet their legal requirements. The full digital scheme will be in operation for businesses who are ready to integrate with it.
Every new vaping product must be duty paid and must carry either a transitional stamp or a digitally enhanced stamp from 1 October.
To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of ring-fencing revenue from the Vape Duty for smoking cessation support, including the Swap to Stop scheme and resourcing for Trading Standards enforcement.
To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of ring-fencing revenue from the Vape Duty for smoking cessation support, including the Swap to Stop scheme and resourcing for Trading Standards enforcement.
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential merits of using inflation linked increase model to the Luxury Car Tax.
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential merits of using inflation linked increase model to the Luxury Car Tax.
To ask the Secretary of State for Health and Social Care, if she will undertake an assessment on Vape Duty revenues due to the introduction of secondary legislation on vape packaging, display and flavour restrictions.
To ask the Secretary of State for Health and Social Care, if she will undertake an assessment on Vape Duty revenues due to the introduction of secondary legislation on vape packaging, display and flavour restrictions.
To ask the Chancellor of the Exchequer, what a) amount and b) percentage of Vape Products Duty has been spent to date on tackling rogue traders of vapes and cigarettes.
To ask the Chancellor of the Exchequer, what a) amount and b) percentage of Vape Products Duty has been spent to date on tackling rogue traders of vapes and cigarettes.
To ask the Secretary of State for Health and Social Care, what a) amount and b) percentage of Vape Products Duty has been spent to date on 'swap to stop' schemes.
To ask the Secretary of State for Health and Social Care, what a) amount and b) percentage of Vape Products Duty has been spent to date on 'swap to stop' schemes.
To ask the Secretary of State for Health and Social Care, what a) amount and b) percentage of Vape Products Duty has been spent to date on research into the long-term impacts of vaping.
To ask the Secretary of State for Health and Social Care, what a) amount and b) percentage of Vape Products Duty has been spent to date on research into the long-term impacts of vaping.
To ask the Secretary of State for Health and Social Care, what a) amount and b) percentage of Vape Products Duty has been spent to date on educational interventions to prevent children and young people from taking up smoking and vaping.
To ask the Secretary of State for Health and Social Care, what a) amount and b) percentage of Vape Products Duty has been spent to date on educational interventions to prevent children and young people from taking up smoking and vaping.
Lords second reading. Committee negatived. Standing Order 44 having been dispensed with, Lords third reading. Bill passed.
Lords second reading. Committee negatived. Standing Order 44 having been dispensed with, Lords third reading. Bill passed.
My Lords, it is a pleasure to open the Second Reading debate on the Taxation (Energy and Vehicles) Bill. The measures contained in the Bill will support businesses across the UK as they deal with the immediate economic costs associated with the ongoing conflict in the Middle East. We did...
My Lords, it is a pleasure to open the Second Reading debate on the Taxation (Energy and Vehicles) Bill. The measures contained in the Bill will support businesses across the UK as they deal with the immediate economic costs associated with the ongoing conflict in the Middle East. We did...
My Lords, this Bill is presented by the Government as a series of targeted measures designed to address a specific issue: the war in the Middle East. I thank the Minister for his full explanation. However, the truth is that what we are discussing is a series of sticking-plaster measures...
My Lords, this Bill is presented by the Government as a series of targeted measures designed to address a specific issue: the war in the Middle East. I thank the Minister for his full explanation. However, the truth is that what we are discussing is a series of sticking-plaster measures...
My Lords, I fully support my noble friend Lady Neville-Rolfe in her general statement about what needs to be done and in her specific criticisms and support for measures in this Bill. It is right that the best way out of the financial hole the Government find themselves in again...
My Lords, I fully support my noble friend Lady Neville-Rolfe in her general statement about what needs to be done and in her specific criticisms and support for measures in this Bill. It is right that the best way out of the financial hole the Government find themselves in again...
My Lords, I will confine my comments to Clause 1, which will increase the rate of the electricity generator levy from 45% to 55%. I fully support this increase and wish it had been higher.
Despite various initiatives mentioned by the Minister, Ofgem’s marginal pricing system remains fundamentally flawed. It ultimately...
My Lords, I will confine my comments to Clause 1, which will increase the rate of the electricity generator levy from 45% to 55%. I fully support this increase and wish it had been higher.
Despite various initiatives mentioned by the Minister, Ofgem’s marginal pricing system remains fundamentally flawed. It ultimately...
My Lords, my contribution is in two parts. Briefly, it is about time that the mileage rates went up to 55p. It reflects the obvious truth that the cost of getting about has become more expensive. These real costs must be covered, so I welcome this measure, in so far...
My Lords, my contribution is in two parts. Briefly, it is about time that the mileage rates went up to 55p. It reflects the obvious truth that the cost of getting about has become more expensive. These real costs must be covered, so I welcome this measure, in so far...