Jersey Law 04/2001
FINANCE (2000 - No. 2) (JERSEY) LAW 2001
____________
A LAW to amend the Customs
and Excise (Jersey) Law 1999 so as to substitute for the rates of duty
contained therein the rates of duty currently in force by virtue of the Finance
(Jersey) Law 2000 and for connected purposes; sanctioned by Order of Her
Majesty in Council of the
14th day of FEBRUARY 2001
____________
(Registered on the 2nd day of March 2001)
____________
STATES OF JERSEY
____________
The
10th day of October 2000
____________
THE STATES, subject to the sanction of Her Most Excellent
Majesty in Council, have adopted the following Law -
ARTICLE
1
In
the Customs and Excise (Jersey) Law 1999 -
(a) in the definition of
“small independent brewer” in Article 1(1)
-
(i) at the end of
paragraph (b) there shall be inserted the word “and”;
(ii) the word
“and” at the end of paragraph (c) and the whole of paragraph (d)
shall be deleted; and
(b) for Part II of the
First Schedule
there shall be substituted the Part set out in the Schedule to this Law.
ARTICLE
2
Repeals
The
following provisions of the Finance (Jersey) Law 1999
and the Finance (Jersey) Law 2000
shall be repealed -
(a) Articles 1 and 9 to 16;
and
(b) the First and Second
Schedules.
ARTICLE 3
Citation
and commencement
This
Law may be cited as the Finance (2000 - No. 2) (Jersey) Law 2001
and shall be deemed to have come into force on the first day of November 2000.
M.N.
DE LA HAYE
Deputy
Greffier of the States.
SCHEDULE
(Article 1)
“PART II
(Article 38)
GOODS CHARGEABLE WITH EXCISE
DUTY
AND RATES OF DUTY
Spirits
1. There
shall be charged on all spirits imported into or distilled or produced in the
Bailiwick excise duty at the rate of £15.23 per litre of alcohol.
Wines
2. There
shall be charged on all wines imported into or produced or manufactured in the
Bailiwick excise duty at the following rates -
|
Strength of wines
|
Rate per hectolitre
|
|
Wines
exceeding 1.2 per cent volume but not exceeding 5.5 per cent volume
|
£27.76
|
|
Wines
exceeding 5.5 per cent volume but not exceeding 15 per cent volume
|
£93.53
|
|
Wines
exceeding 15 per cent volume but not exceeding 22 per cent volume
|
£114.62
|
|
|
Rate per litre of alcohol
|
|
Wines
exceeding 22 per cent volume
|
£15.23.
|
Beer
3. There
shall be charged -
(a) on all beer produced by
a small independent brewer which is imported into or manufactured in the
Bailiwick excise duty at the rate of -
(i) £17.36 per
hectolitre of beer not exceeding 4.9 per cent volume; and
(ii) £23.01 per hectolitre
of beer exceeding 4.9 per cent volume; and
(b) on all other beer
imported into or manufactured in the Bailiwick excise duty at the rate
of -
(i) £21.97 per
hectolitre of beer not exceeding 4.9 per cent volume; and
(ii) £28.71 per
hectolitre of beer exceeding 4.9 per cent volume.
Other alcoholic beverages
4. There
shall be charged on the following alcoholic beverages imported into or produced
in the Bailiwick the following rates of duty -
|
(a) cider not exceeding
4.9 per cent volume
|
£21.97
per hectolitre
|
|
(b) any other cider
|
£28.71
per hectolitre
|
|
(c) any alcoholic
beverage other than wines, beer or cider exceeding 1.2 per cent volume but
not exceeding 5.5 per cent volume
|
£27.76
per hectolitre
|
Tobacco
5. There
shall be charged on all tobacco imported into or grown, produced or
manufactured in the Bailiwick excise duty at the following rate -
|
(a) on unprocessed
tobacco
|
£68.09
per kilogramme
|
|
(b) on cigars
|
£73.67
per kilogramme
|
|
(c) on cigarettes
|
£92.13per
kilogramme
|
|
(d) on hand-rolling
tobacco
|
£78.30
per kilogramme
|
|
(e) on other types of
processed tobacco not included in paragraphs (b) to (d)
|
£71.30
per kilogramme.
|
Hydrocarbon oil
6.-(1) There shall be charged on
hydrocarbon oil imported or delivered into or produced in the Bailiwick excise
duty at the following rate -
|
(a) on higher octane
unleaded petrol
|
£23.20
per hectolitre
|
|
(b) on all other unleaded
petrol
|
£21.70
per hectolitre
|
|
(c) on leaded petrol
|
£23.70
per hectolitre
|
|
(d) on other types of hydrocarbon
oil
|
£21.70
per hectolitre.
|
(2) For the purposes of
this paragraph unleaded petrol is “higher octane” if its research
octane number is not less than 96 and its motor octane number is not less than
86.”.