外國稅制 課件 第七章 外國消費稅制

第七章外國消費稅制學(xué)習(xí)目標：通過本章的學(xué)習(xí)，學(xué)生應(yīng)該能夠掌握以下內(nèi)容：消費稅產(chǎn)生的背景及發(fā)展趨勢世界各國消費稅功能定位及制度設(shè)計英國的消費稅制度法國的消費稅制度加拿大的消費稅制度世界范圍內(nèi)消費稅改革的國際趨勢第七章外國消費稅制第一節(jié)消費稅概述第二節(jié)英國的消費稅制度第三節(jié)法國的消費稅制度第四節(jié)加拿大的消費稅制度第五節(jié)比較與借鑒第一節(jié)消費稅概述消費稅的產(chǎn)生和發(fā)展消費稅的功能定位消費稅的征稅范圍消費稅的計稅方法一、消費稅的產(chǎn)生和發(fā)展（一）消費稅的界定一種解釋認為，消費稅(excisetax)是對商品銷售課征的稅，屬于間接稅的范疇。這種含義的消費稅課稅基礎(chǔ)是消費品，但并非所有的消費品，而是對消費品的稅目有所選擇。除少數(shù)國家以取得財政收入為主要目的外，多數(shù)國家設(shè)立這種稅的主要目的是為了配合增值稅等主要流轉(zhuǎn)稅種，達到調(diào)節(jié)經(jīng)濟的目的。另一種解釋認為，消費稅是指對消費支出課征的稅，簡稱支出稅（ExpenditureTax）。消費支出稅是所得課稅的一種特殊形式，這種稅的課征對象是個人及其家庭在一定期間的應(yīng)稅消費額，即所得額扣除所得稅和儲蓄額后的余額，是所得的一部分。因此，對消費支出課稅實際上屬于對所得課稅的一種特殊形式。（二）消費稅的發(fā)展沿革古羅馬帝國時代，農(nóng)業(yè)、手工業(yè)逐漸有了發(fā)展，對商品課征的各種稅，如鹽稅、酒稅、礦產(chǎn)品稅、皮毛稅等，即消費稅。19世紀中葉以后，由于以所得稅為代表的直接稅制體系的發(fā)展，作為商品課稅主要形式的消費稅占各國稅收收入中的比重已經(jīng)下降，但因其具有獨特的財政功能和經(jīng)濟調(diào)節(jié)作用，仍受到各國政府的普遍重視。OECD成員國消費稅占稅收總額的平均比重為10.8%，消費稅占GDP的比重為3.7%二、消費稅的功能定位（一）消費稅的特征1、目標明確，調(diào)節(jié)靈活消費稅是對某些消費品和消費行為征收的一種稅。它具有選擇性、靈活性特征，導(dǎo)向性強。2、稅負彈性大，政策鮮明消費稅是按照選定的消費品分別確定不同稅率，項目之間的稅負水平彈性很大，高低懸殊。這種多稅率、差距大的特點，體現(xiàn)了國家有關(guān)政策的需要。3、財源集中，征收方便4、易于控制減免稅（二）消費稅的調(diào)節(jié)功能

按消費稅具體調(diào)節(jié)功能，消費稅可分為四種類型：1、限制性消費稅最大特點是通過課征消費稅來抑制或限制某些特定產(chǎn)品的消費或相關(guān)的行為，即“寓禁于征”。2、奢侈品消費稅針對增值稅或銷售稅普遍調(diào)節(jié)的缺陷而特別設(shè)立的。3、使用費性質(zhì)的消費稅—汽車消費稅世界公認的具有使用費性質(zhì)消費稅。包括：（1）汽車燃料稅；（2）購買汽車需要交納的貨物稅；（3）與汽車的所有權(quán)或使用有關(guān)的稅。4、體現(xiàn)政府特定政策的消費稅—環(huán)境稅環(huán)境稅是以法律形式明確規(guī)定污染環(huán)境者要根據(jù)其排放污染物的種類、濃度和數(shù)量課征的一種稅，是特別的消費稅。三、消費稅的征稅范圍（一）影響消費稅征稅范圍的因素

1、體現(xiàn)寓禁于征的精神

2、抑制消費，引導(dǎo)正確的消費方向

3、體現(xiàn)政策的某些政策意圖

4、稅源大，可提供充裕收入的項目

5、歷史因素（二）消費稅的課征范圍從各國開征消費稅的實踐看，消費稅征稅范圍分有限型、中間型和延伸型三種類型:1、有限型消費稅

2、中間型消費稅

3、延伸型消費稅1、有限型消費稅有限型消費稅的征稅范圍僅限于傳統(tǒng)的貨物項目(Honduras)包括：煙草制品、酒精飲料、石油制品，機動車車輛和各種形式的娛樂活動，有的國家還包括糖、鹽、軟飲料等某些食物制品，及鐘表、水泥等。從總體上看，有限型課征消費稅的征稅范圍通常不會超過10～15個品目。2、中間型消費稅中間型消費稅應(yīng)稅貨物的品目約在15～30種左右除包括傳統(tǒng)的消費稅品目外，還涉及到食物制品、如牛奶和谷物制品、有些國家還包括一些廣泛消費的品目，如紡織品、鞋類、藥品，以及某些奢侈品，如化妝品、香水等。甚至有些國家還涉及到某些生產(chǎn)資料，如水泥、建筑材料、顏料、油漆等。采用中間型課征范圍的國家約占實行消費稅國家的30%。(Uruguay)3、延伸型消費稅延伸型消費稅的應(yīng)稅項目最廣，除了中間型課征范圍包括的應(yīng)稅項目外，還包括更多的消費品，如收音機、空調(diào)器、電視機、冰箱、音響、攝影器材、電器設(shè)備，及一些生產(chǎn)性消費資料，如鋼材、鋁制品、塑料、樹脂、橡膠制品、木材、電纜、電池等。實行延伸型消費稅的國家有日本、希臘、牙買加、Nicaragua、海地、巴勒斯坦、尼泊爾、韓國、印度、Egypt、利比亞、孟加拉國、尼日利亞、加納等20多個國家，其中日本、韓國和印度等國的消費科應(yīng)稅品目幾乎包括全部的工業(yè)品。四、消費稅的計稅方法（一）消費稅的價外稅與價內(nèi)稅

1、價外稅在商品與勞務(wù)的價格之外,另加一筆消費稅,是消費稅負擔(dān)的公開形態(tài)。有些國家對毒品、賭博以及某些對環(huán)境污染的行為，規(guī)定價外稅計列，以限制其消費。

2、價內(nèi)稅稅款包含在貨物價格之內(nèi)價內(nèi)稅情況下稅負轉(zhuǎn)嫁較隱蔽（二）消費稅的從價稅與從量稅

1、從價稅

2、從量稅消費稅的從價課征與從量課征各有利弊。在物價基本穩(wěn)定的情況下，兩者僅是征管手續(xù)上的區(qū)別。從量征稅與市場價格高低沒有直接聯(lián)系，計算簡單。在物價波動的情況下，從價課征與從量課征對政府財政收入和消費者的負擔(dān)會有很大不同。過去湖北磷礦石按15元每噸的固定稅額實行從量計征。自2013年湖北省磷礦石資源稅實行從價定率征收，稅率為10%。對磷礦石征收的價格調(diào)節(jié)基金和其他政府性基金項目予以取消。湖北省探明磷礦資源儲量為30.4億噸，年均產(chǎn)量已超2000萬噸，居全國第一。按過去資源稅政策，2011年全省磷礦石資源稅為3.3億元，占全省資源稅的比重為32.57%。近年來，湖北省磷礦量價齊升、持續(xù)攀高，從量計征模式因稅額較低且缺乏彈性，磷礦開采企業(yè)和個人利潤空間不斷擴大，甚至暴富。資源稅從價計征改革是湖北省轉(zhuǎn)方式、調(diào)結(jié)構(gòu)的重要抓手。從價計征后，稅收與資源調(diào)價掛鉤，可實現(xiàn)資源稅與礦石價格、企業(yè)盈利水平同步增長。同時，通過擠壓高品位資源經(jīng)營者的利潤空間，可使磷礦石開采和加工企業(yè)更加重視中低品位礦石的開采和利用，減少“采富棄貧”、浪費資源現(xiàn)象的發(fā)生。第二節(jié)英國消費稅英國有10類消費稅，包括總量稅（AggregatesLevy）、航空乘客稅（AirPassengerDuty）、酒稅（Alcoholduties）、博彩稅（Betting,gamingandlotteryduties）、氣候變化稅和碳排放底價（ClimateChangeLevyandCarbonPriceFloor）、碳氫化合物油稅（Hydrocarbonoilsduties）、保險費稅（InsurancePremiumTax）、土地填埋稅（LandfillTax）、飲料業(yè)稅（SoftDrinksIndustryLevy）、煙草稅（Tobaccoduties）。一、AggregatesLevyWhatisaggregateForthepurposesofAggregatesLevy,aggregateisrock,gravelorsandandanythingincorporatedinthemorwhichnaturallyoccursmixedwiththem.WhenthelevyappliesThelevyapplieswhentaxableaggregateiscommerciallyexploitedintheUKand?UKwaters.Youdonothavetopaythelevyonaggregateifit:isnotcommerciallyexploitedis

exempt,but?youmayhavetotellusaboutitisthe

productof?anexemptprocesswasusedbeforefor

constructionpurposes

(recycledaggregate)hasalreadyhadthelevyappliedandwasnotrelievedlaterCommercialexploitationCommercialexploitationhappenswhenaggregateisexploitedinthecourseofbusiness.Theexploitationiswhenaggregateis:removedfrom:its

originatingsitea

connectedsite

(registeredunderthesamename)asiteitwasmovedto,toapplyan?exemptprocess,butthiswasnotcarriedoutusedfor?constructionpurposesmixedwithanythingotherthanwater,exceptin?specialcircumstancessuppliedtoanotherpersonThefirstofthesetohappenwilltriggerthelevy.Youwillneedto

registerforthelevy

ifyouareresponsibleforexploitingorintendtoexploittaxableaggregateintheUKforcommercialreasons.UnlikeVATthereisnominimumturnoveroftaxableproductbelowwhichregistrationisnotnecessary.RatesofAggregatesLevyRatefrom1April2020Ratefrom1April2021Taxableaggregate￡2.00/tonne￡2.00/tonneWhocanclaimreliefAreliefisacreditorrepaymentofthelevywhichyoucanclaimundercertaincircumstances.Youcanonlyclaimifyouarethepersonwhocommerciallyexploitedtheaggregateandaccountedforthelevy.Intermediariesandbrokerscannotclaimtherelief.Youmusthaverecordsthatshowyou’reentitledtoclaimrelief.WhenyoucanclaimreliefYoucanclaimarelieffromthelevyforaggregatethatis:usedincertainindustrialoragriculturalprocessesexportedfromtheUKintheformofaggregateusedinanexemptprocessafterthelevyhasbeenaccountedforonitdisposedofordumpedby:returningit,unprocessedtoitsoriginatingsiteoraconnectedsiteremovingittolandfillusingitforbeachreplenishmentIftheaggregateisusedforlandfillsiteengineeringlikeconstructingapermanentcapordrainage,orotherconstructionpurposesonthesite,it’snottruewastesothelevywillapply.Spoil,off-cutsandby-productsfromanexemptprocessaretaxableiftheyarecommerciallyexploitedunlesstheyarespecificallyexempt.Youmayalsobeabletoclaimbaddebtrelief.WhentosendyourreturnWe’llsendyouanoticetofileyourreturn(formAL100)within2weeksoftheendofeachaccountingperiod.You’llbegivenadeadlineforsendingthereturnwhichisusuallythelastworkingdayofthemonthfollowingtheendofthereturnperiod.Thisexcludesanyweekendsorpublicholidays.Wemayissueyoua￡250penaltyifyoudonotfileyourreturnontime.WhentopayEachreturnwillshowthedatewhichyoumustsenditbacktoHMRCby.Unlessyou’reonnon-standardaccountingperiods,theduedateisthelastworkingdayofthemonth(excludinganyweekendsorpublicholidays)followingtheendofthereturnperiod.HMRCoffersa7day

delayedpaymentconcession

ifyoupayby

DirectDebit.Howmuchtimetoallow

MakesureyoupayHMRCbythedeadlineoryoumayhaveto

payapenalty.

Thetimeyouneedtoallowdependsonhowyoupay.PaymentmethodTimeallowanceDirectDebit10workingdaysOnlineortelephonebanking(FasterPayments)SameornextdayCHAPSSameornextdayBacs3workingdaysBychequethroughthepost3workingdaysIfthedeadlinefallsonaweekendorbankholiday,makesureyourpaymentreachesHMRConthelastworkingdaybefore(unlessyou’repayingby

FasterPayments).二、AirPassengerDutyAirPassengerDutyforplaneoperatorsWhoshouldregisterYoumustregisterandpayAirPassengerDutyifyouoperateafixedwingplanefromanyUKairportthat:weighs5.7tonnesormoreisfuelledbykerosenecarriespassengers,whethertheyhavepaidfortheflightornotRatebandsThereare2destinationbands:‘A’wherethedistancefromLondontothedestinationcountry’scapitalcityisbetween0to2,000miles‘B’wherethedistancefromLondontothedestinationcountry’scapitalcityisover2,000milesDutyischargedoneachpassengerattheratefortheplacewheretheirjourneyends(theirfinaldestination).BandAdestinationsare:allcountriesintheEUandEEAincludingCorsica,Gibraltar,Madeira,Sicily,Svalbard,TheAzores,TheBalearicIslands,TheCanaryIslandsandWesternSaharanon-EUcountries–Morocco,Libya,Algeria,Tunisiaindependentregions–theChannelIslands,IsleofMannon-EUcountries–Albania,Andorra,Switzerland,NorthMacedonia,Turkey,Ukraine,RussianFederation(westoftheUralsonly),Greenland,FaroeIslands,SanMarino,Serbia,RepublicofMoldova,Monaco,Montenegro,BosniaandHerzegovina,Belarus,KosovoAnyotherdestinationfallsintobandB.RatetypesThereare3ratesofdutyforeachdestinationbanddependingontheclassoftravel.ReducedrateFortravelinthelowestclassoftravelavailableontheplaneforseatpitcheslessthan1.016metres(40inches).StandardrateFortravelinanyotherclassoftravelorwheretheseatpitchismorethan1.016metres(40inches).HigherrateFortravelinplanesof20tonnesormoreequippedtocarryfewerthan19passengers.

RatesforflightsstartingintheUK

DutyratesforflightsstartingfromUKairports,excluding

NorthernIreland

andthe

ScottishHighlandsandIslandsregion.

Ratesfrom1April2022

Destination

bandsReduced

rateStandard

rateHigher

rateBandA￡13￡26￡78BandB￡84￡185￡554Ratesfrom1April2021Destination

bandsReduced

rateStandard

rateHigher

rateBandA￡13￡26￡78BandB￡82￡180￡541RatesforflightsstartinginNorthernIrelandYoudonotpaydutyondirectlong-haulflightsdepartingfromairportsinNorthernIreland.Aflightisa‘directlong-haulflight’when:thepassenger’sjourneybeginsfromanairportinNorthernIrelandthefirstpartofthejourneyistoadestinationoutsidebandAthatpartofthejourneyisdirectanddoesnotconnectelsewherebeforehandRatesfrom1April2022

Destination

bandsRates

(reduced,

standard

or

higher)

DirectIndirectBandAReduced￡13￡13-Standard￡26￡26-Higher￡78￡78

BandBReduced￡0￡84-Standard￡0￡185-Higher￡0￡554Ratesfrom1April2021Destination

bandsRates

(reduced,

standard

or

higher)

DirectIndirectBandAReduced￡13￡13-Standard￡26￡26-Higher￡78￡78

BandBReduced￡0￡82-Standard￡0￡180-Higher￡0￡541ExemptionsfromAirPassengerDutyScottishHighlandsandIslandsPassengerscarriedonflightsleavingfromairportsintheScottishHighlandsandIslandsregionareexempt.Thisareaisdefinedas:theHighlandRegion,WesternIslesIslandsArea,OrkneyIslandsArea,ShetlandIslandsArea,ArgyllandButeDistrict,Arran,GreatCumbraeandLittleCumbraeintheMorayDistrict,theparishesofAberlour,Cabrach,Dallas,Dyke,Edinkillie,Forres,Inveravon,Kinloss,Kirkmichael,Knockando,Mortlach,RaffordandRothesPassengersonflightsfromotherareasoftheUKtoairportsinthisregionarenotexempt.ChildrenChildrenunder2yearsoldwithoutaseatareexemptfromAirPassengerDuty,itdoesnotmatterwhatclasstheytravelin.However,ifaseatispurchasedforaninfant,theywillonlybyexemptfromAirPassengerDutyifthey’reinthelowestclassoftravel.Childrenunder16yearsoldonthedateoftheflight,andinthelowestclassoftravel,areexempt.Ifchildrenunder16yearsoldaretravellinginanyotherclassorinbusinessjets,theyarenotexempt.PeoplecarryingoutcertaindutiesSomepeopleareexemptiftheyhavedutiesonaflight.Theseareflightcrewsandcabinattendants,andpeoplewiththefollowingduties(aslongastheytravelattheairline’sexpense):escortingapassengerorgoodsundertakingrepair,maintenance,safetyorsecurityworkpreparingandhandlingoffoodanddrinkAllthesepeoplearealsoexemptiftheycarryoutthesedutieswithin72hoursoftheflightending.Thisexemptionappliestopeoplewhobeginareturnjourneywithin72hoursofcarryingoutthesedutiesaslongasthejourneyiseithertotheplace:wherethey’renormallystationedfromwheretheynormallyoperateTheyarenotexemptfromdutyifthey:travelasapassengerarenotdoingthesedutiesarenotreturningtobaseafterfinishingthesedutiesonapreviousflightPassengerscarriedunderastatutoryobligationPassengerscarriedfreeofchargeunderastatutoryobligationareexempt.Thisincludespeople:refusedadmissiontotheUKwhomustberepatriatedattheairline’sexpensewhoareonboardtoinspecttheplaneorcrew,likeCivilAviationAuthorityflightoperationsinspectorsTransitpassengersApassengeronaplanethatmakesastopenroutebutdoesnotchangeplanesisexemptforthelegofthejourneyimmediatelyafterthestop.PassengersonconnectingflightsApassengerwhoisonaconnectingflightisexemptonthesecondornextflightoftheirjourney.Thesecondornextflightonajourneymaybetreatedasconnected,dependingonwhetherthatflightistoadomesticorinternationaldestination.IfapassengertravelsinthelowestclassoftravelonaflightfromaUKairportthatconnectstoaflightwheretheyarenotinthelowestclassoftravel,thestandardrateofdutyapplies.EmergencyorpublicserviceflightsWhenaplaneoperatesasamilitaryflightperformedbymilitaryplanes,police,customsorsearchandrescueflights,they’reexcludedfromduty.Thisalsoincludesplanesusedfor:humanitarianflightsandauthorisedemergencymedicalserviceflightsflightsoperatedunderapublicserviceobligationflightsoperatedforresearchandtrainingShortpleasureflightsPassengerscarriedonflightsthatlast60minutesorlessandbeginandendatthesameplaceareexempt.Measurethe60minutesfromtheplane’sdoorsclosingtothemreopening.CircumstancesbeyondthecontroloftheairlineIfflightdetailsordestinationschange,forexample,duetobadweatherormechanicalfailure,basetheliabilityontheoriginalplannedflightdetailsanddestination.Malfunctioningofaplaneorbadweathercouldmeanpassengersaretransferredtoanotherplane,notnecessarilyoperatedbythesameairline.Inthesecasesaflightinterruptionmanifestispreparedlistingthepassengerdetails.Ifthishappensthenewoperatorshouldpayanyduty.NATO

flightsNATO

visitingforcesand

NATO

InternationalMilitaryHeadquarters(IMHQ)areexemptfromdutiesiftheymaketheflightsforofficialpurposes.Thereare2categoriesfortheconcession:wetchartersindividualtravelReturnsandpaymentsOnceyouhaveregistered,wewillsendyouamonthlyorannualnoticetofile.Wewilltellyouthedeadlineforsubmittingyourreturnandpayingduty.Signintosubmityourreturnandpayanydutydue.YouwillneedtheGovernmentGatewayuserIDandpasswordyouusedwhenyouregistered.Ifyourreturnorpaymentarelate,wemayissueapenalty.Wewillincludearemittanceadviceshowingtheaddresstosendyourpaymentto.Includethisremittanceadvicewithyourpayment.Ifyoucannotaccountfordutyonthebasisofcalendarmonths,youcanaskforreturnstomatchyouraccountingperiods.Ifyourreturndeadlinefallsonaweekendorbankholiday,yourreturnandpaymentmustreachusonthelastworkingdaybeforeyourdeadline.HMRCcanaskyoutopayadepositorbondiftheythinkthere’sariskyouwillnotpayyourtaxordutyontime,oryouhaveappointedanadministrativerepresentative.AnnualaccountingIfyourbusinessislikelytopay￡500,000dutyperyearorless,youmaybeabletousetheAnnualAccountingScheme.ApplyforpermissiontosubmitAirPassengerDutyReturnsannuallyYoucanchoosetosubmityourAirPassengerDutyReturnannuallyifyouestimatethatyouwillnotbeliableformorethan￡500,000ofduty.HowtosubmitareturnWe’llsendyou,oryourfiscaloradministrativerepresentative,anoticetofileyourreturn.Thiswilltellyouwhenyouhavetofileareturnby.Ifyou’vejustjoinedtheAnnualAccountingScheme,yourfirstreturnwillcoverfromthedateyoujointheschemeto31March.Furtherreturnswillcoverfrom1Aprilto31Marchthenextyear.You’llneedtosendanAirPassengerDutyReturnonline.AlcoholdutyBeerDutyCiderDutyWineDutySpiritsDutyBeerDutyBeerDutyischargeableonthefollowingtypesofbeeriftheirstrengthismorethan1.2%alcoholbyvolume(ABV):aleporterstoutanyotherdescriptionofbeeranythingelsemadeorsolddescribedasbeerorabeersubstitute,includingbeermixedwithnon-alcoholicdrinks-forexampleshandyBeerisliableforBeerDutyassoonasit’s‘produced’.Thisiswhentheearliestoftheeventsbelowtakesplace.Whenthebeeris:packagedremovedfromthebreweryconsumedlostfitforconsumptionBeerDutyratesMostbeersarechargedGeneralBeerDuty,butthereareadditionalratesforhighandlowstrengthbeer.AlcoholDutyratesfrom1February2019

BeerAlcoholtypeRateperhectolitrepercentofalcoholinthebeerBeer-GeneralBeerDuty￡19.08Beer-highstrength:

Exceeding7.5%abv-inadditiontotheGeneralBeerDuty￡5.69Beer-lowerstrength:

Exceeding1.2%-notexceeding2.8%abv￡8.42ReducedratesforsmallbrewersIfyouproducednomorethan60,000hectolitresofbeerinthepreviouscalendaryearyoumaybeentitledtoareduceddutyrate.ThereducedratesarepartoftheSmallBreweries’Reliefschemeandhaveaslidingscale.Reductionsstartat50%forproductionof5,000hectolitresorlessanddecreaseforlargerproductionvolumes.DifferentratesforbeermixedwithspiritsYouwillneedtopaySpiritsDutyinsteadofBeerDutyifyoumixbeerwithspirits,producingarecognisableincreaseinthealcoholicstrength.Thisappliesevenifthemajorityofthefinalproductisbeer.ReturnsandpaymentsYouhavetosubmitaBeerDutyreturn(formEX46)toHMRCbythe15thdayofthemonthafteryouraccountingperiod.Youshoulddothisevenifyourdutyliabilityisnil.YoumustthenpayanyBeerDutydeclaredonyourreturnbythe25thdayofthenextmonth(normallybyDirectDebit).Wherebeerisplacedinanexcisewarehouse,youmustpaytheBeerDutyusingeither:formsW5orW5DtheAlcoholandTobaccoWarehousingDeclarations(ATWD)onlineserviceCiderDutyDutyischargedonciderthat’smadetosellandis:madebyfermentingappleorpearjuiceandonlyaddingpermittedingredientsmorethan1.2%butlessthan8.5%alcoholbyvolume(ABV)Inthisguide,‘cider’referstobothappleciderandperry(pearcider).JuicerequirementsforciderBeforefermentationtakesplace,themixtureyouusetomakecidermusthaveatleast35%appleorpearjuiceatagravityof1,033degreesorabove.Thefinalproductmustalsocontainatleast35%appleorpearjuiceatagravityof1,033degreesorabove.Youcandilutethejuicewithwater,oritcanbeconcentratedorcomefromthedilutionofconcentratedjuice.If2ormorepre-fermentationmixesareblended,thepre-fermentationmixturesaretakenasawholewhenestablishingvolumesandstrengths.Ifaciderismadebyblending2ormoreciders,thepre-fermentationmixturesforeachofthesecidersaretakenasawhole.SparklingciderYoumustpaythesparklingciderratesofdutyiftheciderhasan

ABV

ofmorethan5.5%butnotmorethan8.5%

ABV

and:it’sinaclosedbottlewithexcesspressure,duetocarbondioxide,of3barsofpressureormoreat20°Cregardlessofpressure,it’sheldinaclosedbottlewitha‘mushroom-shapedstopper’heldinplacebyatieorfasteningLowstrengthciderYoudonotpaydutyonciderthathas1.2%

ABV

orless.Butyoumustrecorddetailsofthemanufacturingoperationsinyourproductionrecords.Youcanmovetheciderusingyourcommercialdespatchdocuments.Ciderthat’sclassifiedas‘made-wine’Ciderisclassifiedas‘made-wine’if:ithas8.5%

ABV

ormorethelabelofthecontainerortheaccompanyinginvoiceordeliverynoteshowsit’s8.5%

ABV

ormoreitcontainsanyingredientthataddscolourorflavourandisnota

permittedciderorperryingredient

(becausetheingredientisnotonthelist,orisabovethemaximumconcentration)YoumustpayWineDutyifyourciderisclassifiedas‘made-wine’.DutyratesYouneedtocalculatethedutyonanyciderthat:isover1.2%alcoholbyvolume(ABV)haspassedthe

dutypointisnotin

dutysuspensionisnotcoveredbya

reliefYoumustmakesureyoucorrectlycalculatethe

strengthandvolumeofyourcider.Howmuchdutyyoupaydependsonthestrengthoftheciderorperryandwhetherit’sstillorsparkling.

CiderDutyratesfrom1February2019

CiderandperryAlcoholtypeRateperhectolitreofproductStillciderandperry:

Exceeding1.2%-notexceeding6.9%abv￡40.38Stillciderandperry:

Exceeding6.9%-lessthan7.5%abv￡50.71Stillciderandperry:

Exceeding7.5%-lessthan8.5%abv￡61.04sparklingciderandperry:

Exceeding1.2%-notexceeding5.5%abv￡40.38sparklingciderandperry:

Exceeding5.5%-lessthan8.5%abv￡288.1WhoneedstoregistertomakeciderIfyoumakemorethan7,000litresofciderayeartosell,andit’smorethan1.2%ABV,youmustregisterforCiderDutywithHMRCandpayduty.Youmustalsoberegisteredifyoumakecidersparkling,unlessyouplantocarryoutthisprocessinanexcisewarehouse.Youcanmakestillandsparklingcideronthesameregisteredpremises.ClaimanexemptionfromregistrationYoucanapplyforanexemptionfromregistrationifyoumake,orexpecttomake,lessthan7,000litresofciderinarolling12monthperiod.Youcanaskforanexemptionfromregistrationonline.Ifyoumakemorethan7,000litresinayear,youmustregisterwithin30daysofpassingthelimit.Ifyou’veregisteredforCiderDutyandmakelessthan7,000litresinayear,you’llneedtocancelyourregistrationandclaimanexemption.ReturnandPaymentYoumustsubmitthisattheendofeachaccountingperiod.PayCiderDutybythe15thofthemonthafteryouraccountingperiod.Youshouldsubmitareturnevenifyourdutyliabilityisnil.Youraccountingperiodiseithera:calendarmonth4or5weekperiod,aslongasyouagreethisarrangementwithHMRCbeforehandWherethe15thdayfallsataweekendoronapublicholiday,wemusthaveyourreturnandpaymentbythelastworkingdaybeforeit.WineDutyYoupayWineDutywhenyoumakewineor‘made-wine’tosellandit’smorethan1.2%

ABV

(alcoholbyvolume).WhenwinebecomesliabletodutyWinebecomesliabletodutywhenit’s‘produced’.Thisiswhenitsstrengthismorethan1.2%

ABV

orit’simported.WineWineismadebyfermentationoffreshgrapesorgrapemust(freshlypressedfruitjuicethatcontainstheskins,seeds,andstemsofthefruit).Made-wineMade-wineisanyotherdrinkthathasalcoholmadebyfermentation

apartfromcider,notbydistillationoranyotherprocess.Forexample,meadisamade-wine.Beer

maybeclassedasmade-wineifit’smixedwithotherproductsandhasan

ABV

greaterthan5.5%.Inthisguide,‘wine’referstobothwineandmade-wine.FortifiedwineorwinemixedwithspiritsYoumustpaydutyatthe

spiritsduty

rateifyoumake:winestrengthenedtoabove22%

ABVadrinkthat’sclassedasaspiritbecausemostofthevolumeoralcoholofthefinalproductcomesfromthespiritpartSparklingwineYoumustpaythesparklingwineratesofdutyifthewinehasan

ABV

ofmorethan5.5%,butnotmorethan15%

ABV,and:it’sinaclosedbottlewithexcesspressureof3barsormoreat20°Cduetocarbondioxideregardlessofpressure,it’sheldinaclosedbottlewithamushroom-shapedstopperheldinplacebyatieorfasteningLowstrengthwineYoudonotpaydutyonwinethathas1.2%

ABV

orless.Butyoumustrecorddetailsofthemanufacturingoperationsinyourproductionrecords.Youcanmovethewineusingyourcommercialdispatchdocuments.Ifyouwanttomakelowstrengthwinebyremovingalcohol,youshouldcontactthe

exciseenquirieshelpline

who’lladviseyouontherulesthatmayaffecttheprocessyouuse.DutyratesYouneedtopaydutyonanywinethat:isover1.2%

ABV

(alcoholbyvolume)haspassedthe

dutypointisnotin

dutysuspensionisnotcoveredbya

reliefYouneedtomakesureyoucorrectlycalculatethe

strengthandvolumeofyourwine.Howmuchdutyyoupaydependsonthestrengthofthewineandwhetherit’sstillorsparkling.WineDutyratespayablefrom1February2019

Wineandmade-wineWineandmade-wine:

Exceeding1.2%-notexceeding4%abv￡91.68Wineandmade-wine:

Exceeding4%-notexceeding5.5%abv￡126.08Stillwineandmade-wine:

Exceeding5.5%-notexceeding15%abv￡297.57Wineandmade-wine:

Exceeding15%-notexceeding22%abv￡396.72Sparklingwineandmade-wine:

Exceeding5.5%-lessthan8.5%abv￡288.10Sparklingwineandmade-wine:

8.5%andabove-notexceeding15%abv￡381.15AlcoholtypeRateperlitreofpurealcoholWineandmade-wine:Exceeding22%abv￡28.74Youpayspiritsdutyonwinewithmorethan22%

ABV.Whentheratechangesduringanaccountingperiod,youmustfillin2separatereturnsfortheperiod.Markeachreturnaspreorpostbudget.WhopaysthedutyThepersonholdingthewineatthedutypointisliablefortheduty.ReturnsYoumustsubmitthisattheendofeachaccountingperiod.

PayWineDuty

bythe15thofthemonthafteryouraccountingperiod.Youshouldsubmitareturnevenifyourdutyliabilityisnil.Youraccountingperiodiseithera:calendarmonth4or5weekperiod,aslongasyouagreethisarrangementwithHMRCbeforehandWherethe15thdayofthemonthfallsonaweekendorpublicholiday,wemusthaveyourreturnandpaymentbythelastworkingdaybeforeit.SpiritDutySpiritsDutyispayableonanyspirits,oranymixtureorcombinationofspiritswithanythingelse,atastrengthofmorethan1.2%alcoholbyvolume(ABV).SpiritsareliableforSpiritsDutyassoonasthey’vebeenmanufactured.LicensingandapprovalToproducespiritsintheUKbydistillingalcoholicliquidsorbyanyotherprocess,suchascrackingethylenegas,you’llneed:adistiller’slicenceapprovalforyourplantandprocesstoaccountforandpaySpiritsDutytoHMRevenueandCustoms(HMRC)RedistilledormixedspiritsIfyouredistilspiritsorcompoundspiritsbyusingastill,youmusthavearectifier’slicence.Ifyoumixspiritswithanythingapartfromwater,butdon’tuseastilltodoso,youmusthaveacompounder’slicence.Spirits

AlcoholtypeRateperlitreofpurealcoholSpirits￡28.74Spirits-based:Ready-to-drinks￡28.74ReturnsandpaymentsYouneedtocompleteaquarterlydistilleryproductionreturn-

formW21

-attheendofMarch,June,SeptemberandDecembereachyear.You’llneedtocompleteareturnforeachdifferentclassofspirityoudistil.InordertopayExciseDutyonspiritsheldinanexcisewarehouse,you,asthewarehousekeeper,mustcompleteeither

formW5

or

formW5D.Alternativelyyoucanusethe

AlcoholandTobaccoWarehousingDeclarations(ATWD)onlineservice.GamblingdutiesBingoDutyGamingDutyLotteryDutyMachineGamesDutyGeneralBettingDuty,PoolBettingDutyandRemoteGamingDutyBingoDutyBingoDutyispaidontheprofitsyoumakefromorganisingand