| Taxation in the United Kingdom |
|---|
 |
| UK Government Departments |
| UK Government |
|
| Scottish Government |
| Welsh Government |
| Local Government |
Tobacco Duty or Tobacco Products Duty, is a tax levied on tobacco products manufactured in or imported into the United Kingdom. [1]
Excise duty on tobacco products was first introduced in 1660. The current form of excise duty was introduced in 1976 to harmonise with the European Economic Community (EEC). [2]
Tobacco smoking is the practice of burning tobacco and ingesting the resulting smoke. The smoke may be inhaled, as is done with cigarettes, or simply released from the mouth, as is generally done with pipes and cigars. The practice is believed to have begun as early as 5000–3000 BC in Mesoamerica and South America. Tobacco was introduced to Eurasia in the late 17th century by European colonists, where it followed common trade routes. The practice encountered criticism from its first import into the Western world onwards but embedded itself in certain strata of a number of societies before becoming widespread upon the introduction of automated cigarette-rolling apparatus.
British American Tobacco plc (BAT) is a British multinational company that manufactures and sells cigarettes, tobacco and other nicotine products. The company, established in 1902, is headquartered in London, England. As of 2019, it is the largest tobacco company in the world based on net sales.
Excise tax in the United States is an indirect tax on listed items. Excise taxes can be and are made by federal, state and local governments and are not uniform throughout the United States. Certain goods, such as gasoline, diesel fuel, alcohol, and tobacco products, are taxed by multiple governments simultaneously. Some excise taxes are collected from the producer or retailer and not paid directly by the consumer, and as such often remain "hidden" in the price of a product or service, rather than being listed separately.
HM Revenue and Customs is a non-ministerial department of the UK Government responsible for the collection of taxes, the payment of some forms of state support, the administration of other regulatory regimes including the national minimum wage and the issuance of national insurance numbers. HMRC was formed by the merger of the Inland Revenue and HM Customs and Excise, which took effect on 18 April 2005. The department's logo is the St Edward's Crown enclosed within a circle. Prior to the Queen's death on 8 September 2022, the department was known as Her Majesty's Revenue and Customs and has since been amended to reflect the change of monarch.
Vehicle Excise Duty is an annual tax that is levied as an excise duty and which must be paid for most types of powered vehicles which are to be used on public roads in the United Kingdom. Registered vehicles that are not being used or parked on public roads and which have been taxed since 31 January 1998, must be covered by a Statutory Off Road Notification (SORN) to avoid VED. In 2016, VED generated approximately £6 billion for the Exchequer.
Taxation in the United Kingdom may involve payments to at least three different levels of government: central government, devolved governments and local government. Central government revenues come primarily from income tax, National Insurance contributions, value added tax, corporation tax and fuel duty. Local government revenues come primarily from grants from central government funds, business rates in England, Council Tax and increasingly from fees and charges such as those for on-street parking. In the fiscal year 2014–15, total government revenue was forecast to be £648 billion, or 37.7 per cent of GDP, with net taxes and National Insurance contributions standing at £606 billion.
A Finance Act is the headline fiscal (budgetary) legislation enacted by the UK Parliament, containing multiple provisions as to taxes, duties, exemptions and reliefs at least once per year, and in particular setting out the principal tax rates for each fiscal year.
Stamp duty in the United Kingdom is a form of tax charged on legal instruments, and historically required a physical stamp to be attached to or impressed upon the document in question. The more modern versions of the tax no longer require a physical stamp.
Philip Morris International Inc. (PMI) is an American multinational tobacco company, with products sold in over 180 countries. The most recognized and best selling product of the company is Marlboro. Philip Morris International is often referred to as one of the companies comprising Big Tobacco.
Motoring taxation in the United Kingdom consists primarily of vehicle excise duty, which is levied on vehicles registered in the UK, and hydrocarbon oil duty, which is levied on the fuel used by motor vehicles. VED and fuel tax raised approximately £32 billion in 2009, a further £4 billion was raised from the value added tax on fuel purchases. Motoring-related taxes for fiscal year 2011/12, including fuel duties and VED, are estimated that will amount to more than £38 billion, representing almost 7% of total UK taxation.
Beer in the United Kingdom has a long history, and has quite distinct traditions. Historically the main styles were top-fermented Bitters, Porters, Stouts and Milds, but after World War II lagers took over half the market by volume. The Campaign for Real Ale (CAMRA) was founded in 1971 and has encouraged the preservation and revival of traditional styles of ale. In particular CAMRA has promoted cask conditioned beer, which completes its maturation in casks in the cellar of the pub rather than at the brewery. As of 2014 the UK drank 634 million imperial pints of cask ale, representing 60% of ale in pubs and restaurants and 17% of all beer in pubs. In total 42.42 million hectolitres of beer were produced in 2013 of which 48% was sold in the off-trade.
LGC Group, formerly the Laboratory of the Government Chemist, is an international life sciences measurement and tools company. It provides the role and duties of the UK Government Chemist, a statutory role and adviser to the government. LGC also hosts the UK's National Measurement Laboratory (NML) for chemical and bio-measurement, which performs measurements for diagnostics, advanced therapeutics, safety and security, among others.
An excise, or excise tax, is any duty on manufactured goods that is levied at the moment of manufacture rather than at sale. Excises are often associated with customs duties, which are levied on pre-existing goods when they cross a designated border in a specific direction; customs are levied on goods that become taxable items at the border, while excise is levied on goods that came into existence inland.
In the United States, cigarettes are taxed at both the federal and state levels, in addition to any state and local sales taxes and local cigarette-specific taxes. Cigarette taxation has appeared throughout American history and is still a contested issue today.
Plain tobacco packaging, also known as generic, neutral, standardised or homogeneous packaging, is packaging of tobacco products, typically cigarettes, without any branding, including only the brand name in a mandated size, font and place on the pack, in addition to the health warnings and any other legally mandated information such as toxic constituents and tax-paid stamps. The appearance of all tobacco packs is standardised, including the colour of the pack.
Taxation in Norway is levied by the central government, the county municipality and the municipality. In 2012 the total tax revenue was 42.2% of the gross domestic product (GDP). Many direct and indirect taxes exist. The most important taxes – in terms of revenue – are VAT, income tax in the petroleum sector, employers' social security contributions and tax on "ordinary income" for persons. Most direct taxes are collected by the Norwegian Tax Administration and most indirect taxes are collected by the Norwegian Customs and Excise Authorities.
The illicit cigarette trade is defined as “the production, import, export, purchase, sale, or possession of tobacco goods which fail to comply with legislation”. Illicit cigarette trade activities fall under 3 categories:
Taxes in Lithuania are levied by the central and the local governments. Most important revenue sources include the value added tax, personal income tax, excise tax and corporate income tax, which are all applied on the central level. In addition, social security contributions are collected in a social security fund, outside the national budget. Taxes in Lithuania are administered by the State Tax Inspectorate, the Customs Department and the State Social Insurance Fund Board. In 2019, the total government revenue in Lithuania was 30.3% of GDP.
Excise stamps of Ukraine are a kind of Ukrainian revenue stamps to collect excise tax. They are used in accordance with the Ukraine's presidential decree of 18 September 1995, "On approval of the excise duty on alcoholic beverages and tobacco products".
A customs declaration is a form that lists the details of goods that are being imported or exported when a citizen or visitor enters a customs territory. Most countries require travellers to complete a customs declaration form when bringing notified goods across international borders. Posting items via international mail also requires the sending party to complete a customs declaration form.
This article incorporates text published under the British Open Government Licence : "Tobacco Products Duty". GOV.UK . HM Revenue & Customs. 16 November 2020. Archived from the original on 11 June 2021. Retrieved 11 June 2021.  | This tax-related article is a stub. You can help Wikipedia by expanding it. |