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| | Tax - Encyclopedia.WorldSearch |
 | | An excise is a type of ad valorem tax that is imposed at the time of a purchase or sale transaction (sales tax or value added tax (VAT)) or in connection with importation across a political border (tariffs). | | | Vehicle and boat registration fees are examples of this kind of tax. | | | Stamp duty is levied in the UK on the purchase of shares and securities, the issue of bearer instruments, and certain partnership transactions. |
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http://encyclopedia.worldsearch.com/tax.htm
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| | Vehicle excise duty - Wikipedia, the free encyclopedia |
| | Any vehicle used or kept on the public road at any time during the tax period is liable. | | | Owners of vehicles paying the tax are issued with a tax disc to be displayed on the vehicle. | | | In tax year 2002 &; 2003, it is estimated that evasion of the tax equated to a loss to the exchequer of £206 million. |
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http://en.wikipedia.org/wiki/Vehicle_excise_duty
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| | Dáil Éireann - Volume 455 - 04 July, 1995 - Written Answers. - Vehicle Excise Duty. |
| | Howlin): Under section 20 of the Finance (No. 2) Act, 1992, liability for licensing and paying vehicle excise duty — motor tax — in respect of a vehicle, which it is intended to use in a public place, arose from the date of registration of the vehicle in the State. | | | The person first licensing the vehicle is liable for the motor tax regardless of the ownership situation prior to first licensing. | | | It would be a matter for that person, when acquiring the vehicle or otherwise, to come to an arrangement with the previous owners regarding the amount due in tax. |
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http://www.oireachtas-debates.gov.ie/D/0455/D.0455.199507040066.html
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| | UK National Audit Office press notice - Vehicle Excise Duty: Evasion and Enforcement (10 January 1996) |
| | The National Audit Office examination was conducted against the background of Government proposals to change the arrangements for licensing vehicles - the aims are to cut the level of evasion and improve the accuracy of the Agency's vehicle register. | | | Sir John Bourn, head of the National Audit Office, reported to Parliament today that the cost of the Driver and Vehicle Licensing Agency's work in enforcing Vehicle Excise Duty* has fallen since 1991-92, and that the number of successfully completed enforcement cases has increased. | | | However, evaders also have a liability to pay an additional amount equal to the back duty evaded, together with costs. |
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http://nao.gov.uk/pn/9596120.htm
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| | Environmental Vehicle Excise Duty |
| | Many vehicles will require some preparation beforehand, with the probable exception of those vehicles which are virtually new or which have been prepared for the annual test. | | | Leaflet V149 available separately from DVLA Local Offices and main Post Offices which is updated at each Budget details the current rates of Vehicle Excise Duty and the equivalent concessional Reduced Pollution rates according to vehicle size. | | | The higher standards required are set out in paragraph 4 of Schedule 2 of The Road Vehicles (Registration and Licensing) Regulations 2002 (SI 2002 no 2742). |
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http://www.vosa.gov.uk/vosa/hgvpsvoperators/vehicletesting/environmentalvehicleexciseduty.htm
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| | Aftermarket Network |
| | Up to 250,000 lorries will benefit from lower vehicle excise duty rates as a result of a £350 million cut in the licence fee costs, with 100,000 saving over a £1,000. | | | Savings for motorists of the equivalent of up to 4p a litre on fuel, combined with savings of up to 8p a litre for hauliers are to be implemented - from the next budget. | | | Mr Brown said that the changes "will be implemented in Budget 2001, it will sweep aside the 100 separate rates, it will consolidate them into only seven rate bands, they will be linked to environmental standards and we will cut the rates to match the lowest in Europe," he said. |
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http://aftermarketnetwork.com/News.aspx?Action=-617781463&ID=ef28e703-e050-4b9f-8c84-a1d2939a4fb3
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| | Finance Act 2002 |
| | In section 29(7) (rate of duty by reference to which penalty is calculated), for "section 2(2) to (4)" substitute "section 2(3) to (6)". | | | In section 34(4) (rate of duty by reference to which penalty is calculated), for "section 2(2) to (4)" substitute "section 2(3) to (6)". | | | (a) any provision made by sections 12A and 12B of the Finance Act 1994 (assessments related to excise duty matters), or |
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http://www.hmso.gov.uk/ACTS/acts2002/20023--o.htm
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| | Factsheet 14 - Excise duty: Who can get refunds and how |
| | Owners of these vehicles are liable for the Motor Vehicles Account Levy, and do not receive the levy refund. | | | These refunds are automatically added onto the refund of fuel excise duty. | | | However, provision has been made for the refund of the Motor Vehicle Account Levy for exempted vehicles and for fuel used for commercial purposes. |
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http://www.transfund.govt.nz/factsheets/14.html
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| | Finance Act 2002 |
| | An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with finance. | | | For the purpose of the exercise of any power to make regulations, subsection (1) so far as relating to that paragraph comes into force on the day on which this Act is passed. | | | Part 2 amends provisions of the Hydrocarbon Oil Duties Act 1979 relating to rebates. |
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http://www.test.hmso.gov.uk/acts/acts2002/ukpga_20020023_en.htm
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| | BBC News BUSINESS Business urges cut in vehicle duty |
| | "While all can benefit from a general freeze in fuel duty, measures to combat rising haulage costs, the main ill effect of fuel prices on businesses, are necessary," he added. | | | The BCC argues that cutting vehicle excise duty to the European Union minimum of £420 from current levels of between £2,500 and £4,000 would help hauliers. | | | The Treasury is estimated to have pocketed an extra £1.5bn in revenues from this year's rise in the oil price. |
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http://news.bbc.co.uk/1/low/business/975908.stm
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| | customs revenue |
| | Another reason for the growth is the improved operation of tax authorities as a result of the implementation of excise warehouses and their good co-operation with supervisory authorities such as the border guard, consumer protection authorities and the police. | | | The 2002 revenue comprises 74.0% of VAT on imports, 25.1% of excise duty, 0.2% of customs duty, 0.6% of state fees and 0.1% of other receipts. | | | Receipts of VAT on imports in 2002 increased by 14% in comparison with the same period during last year — from 10.2 billion to 11.6 billion kroons. |
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http://www.customs.ee/yearbook2002/07.htm
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| | UK National Audit Office press notice - Report by the Comptroller and Auditor General |
| | The Driver and Vehicle Licensing Agency (DVLA) is an executive agency of the Department of Transport, Local Government and the Regions. | | | Sir John also found that the Agency has satisfactorily implemented the Graduated Vehicle Excise Duty reforms announced by the Chancellor in his 1999 and 2000 budgets. | | | Sir John Bourn, head of the National Audit Office, today reported to Parliament that the Driver and Vehicle Licensing Agency (DVLA) was making good progress in tackling vehicle excise duty evasion. |
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http://nao.gov.uk/pn/01-02/0102335iii.htm
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| | HM Revenue & Customs |
| | This is the price paid for the vehicle (supported by the purchase invoice) plus the cost of transport and insurance to the point of entry to the EC (supported by documentary evidence, where possible). | | | Vehicles and belongings coming from these territories or countries are therefore liable to VAT and excise duty (if appropriate) unless any of the reliefs explained in this notice apply. | | | If our officer questions you, the production of any purchase invoices showing payment in the EC of duty and/or tax on your goods can be very useful in proving that you are entitled to partial or total relief. |
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http://customs.hmrc.gov.uk/channelsPortalWebApp/channelsPortalWebApp.portal?_nfpb=true&_pageLabel=pageHome_ShowContent&id=HMCE_CL_000282&propertyType=document
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| | Case Studies BSDGlobal |
| | It has been presented to the public as part of an environmental education campaign called 'Are you doing your bit?', and the publicity material explaining the new regime is headed 'The less it pollutes, the less you pay'. | | | Environmental groups in the UK had been pressing for a reform of the VED regime for years. | | | An illustration of the way differential tax rates can be used by governments to promote 'greener' products can be found in the UK car market. |
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http://www.bsdglobal.com/viewcasestudy.asp?id=94
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| | Environment News Service ENS Latest Environmental Information Education Current Issues RSS |
| | The label has two visible messages regarding the cost of running the vehicle - the estimated fuel cost, based on average annual mileage of 12,000 miles, and the cost of 12 months of Vehicle Excise Duty (VED). | | | "Consumers will now be able to make an informed choice about running costs when choosing a new vehicle," said Matthew Carrington, chief executive of the Retail Motor Industry Federation (RMI), commenting Thursday on the new vehicle labeling system. | | | It comes ahead of EU legislation amending the current EU Labelling Directive and is hoped to demonstrate the UK’s commitment to combating climate change. |
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http://www.ens-newswire.com/ens/feb2005/2005-02-14-05.asp
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| | [No title] |
| | The High Court gave judgment in favour of the board, the learned trial judge holding that the board was not estopped from claiming the amount although the appellants had utilized the accounts rendered by the board for the purpose of costing their products. | | | The board had a statutory duty to perform to assess the appellants for rates in acccordance with the prescribed tariff for electricity actually supplied and the appellants had a corresponding duty to pay at the scheduled rates for electricity energy consumed. | | | The defendants contended that they acted at all material times reasonably and in bona fide exercise of their duties and powers as Municipal Councillors and they denied liability in damages. |
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http://www.geocities.com/Athens/Agora/3535/10v2000.html
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| | NEW REGULATIONS |
| | The Medical (Professional Performance) Bill amends the provisions of the Medical Act (1983) and is due to receive the Royal Assent in the Autumn of 1995. | | | The 1994 Budget implemented an extensive reform of Vehicle Excise Duty, which will have far-reaching effects for emergency vehicles. | | | The Road Fund Tax disc will carry a nil payment. |
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http://www.medinet.co.uk/regs1.htm
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| | Ananova - Cut HGV excise duty, not fuel tax - businesses |
| | It says the cost of such a reduction - estimated at £500 million - would be more than covered by the Chancellor's "windfall" of £1.5 billion from petrol revenue receipts this year. | | | Chris Humphries, director general of the BCC, says: "No government should be held to ransom by protests, but the current strategy to increase fuel prices as a means of cutting congestion and pollution is fundamentally flawed. | | | "While all can benefit from a general freeze in fuel duty, measures to combat rising haulage costs - the main ill-effect of fuel prices on business - are necessary. |
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http://www.ananova.com/news/story/sm_87153.html
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| | DRAFT FINANCE (JERSEY) LAW 200- |
| | The discounts available to first time buyers and borrowers are increased and are available in the case of property transactions up to £250,000 instead of £225,000 as previously. | | | The financial implications of this draft Law are self-explanatory and set out in the Budget Book. | | | Article 2 prescribes the rate of income tax for 2003 as 20 pence in the pound. |
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http://www.statesassembly.co.uk/documents/propositions/3391-32489.htm
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| | VCA.gov.uk The Vehicle Certification Agency Home Page |
| | As an executive Agency of the Department for Transport, we are closely linked with the UK Government and European policy formulation and enforcement of vehicle safety and environmental standards. | | | We can help you in a variety of ways; explaining what standards need to be met and how; acting in partnership to meet your goals. | | | In addition to this work, VCA also works with a range sectors to develop and support sector approval schemes. |
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http://www.vca.gov.uk
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| | News Page - Our South West |
| | All regions have increased the percentage of waste that is recycled and in 2003, for the first time in recent years, a reduction in the total household waste that was not recycled or composted. | | | In the South West, Gross Value Added per head was below the national average (in 2002) but manufacturing investment as a percentage of manufacturing output was the second highest in the country (1998-2001 average). | | | There are varied levels of progress on employment and educational attainment, reducing crime, increasing bird populations and reusing previously developed land for housing. |
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http://www.oursouthwest.com/news/news.htm
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| | Excise |
| | Companies House HM Customs and Excise Department of Trade and Industry Inland Revenue US Financial Times Internal Revenue Service Offshore Services | | | Includes information about the UK's Custom and Excise Department and includes the prototype on-line VAT (Value Added Tax) returns system | | | Mavin & Co. : Customs & Excise Duty and VAT Consultants |
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http://www.freesearch.co.uk/search?q=excise
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| | DMV Department of Motor Vehicles Guide - DMV.ORG |
| | DMV.ORG is the site that will bring you the most up-to-date information and services as they come available. | | | You can also find very valuable links to sites that provide driving records, vehicle history reports and credit reports. | | | Shop the rates of muliple insurance companies online. |
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http://nj.dmv.org
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| | Department of Transport: evasion and enforcement of vehicle excise duty |
| | This report records the results of a National Audit Office (NAO) review of developments on evasion and enforcement of Vehicle Excise Duty (VED) since previous examination by the Committee of Public Accounts (PAC) in session 1983-84. | | | In addition, DTp should consider imposing charges to cover the administrative cost of dealing with the £100 million of VED refunded each year. | | | The penalties imposed on evaders remain inadequate, and DTp should continue to exert pressure for more realistic penalties and seek to increase their deterrent effect, for example, by publicising convictions. |
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http://www.bopcris.ac.uk/bopall/ref19927.html
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| | The Friends of Ferguson Heritage Ltd. - Tractor Number Plates. |
| | The size shape and character of any registration mark which is required to be fixed on a vehicle by virtue of the Act shall be in accordance with the provisions of Schedule 2 of these regulations. | | | If a registration mark is not fixed on a vehicle as required by virtue of Section 23 the relevant person is guilty of an offence. | | | A brief summary of the above is that if you use your tractor on the public road (not being an exempt vehicle) you require an excise licence (tax disc) even if it is zero rated, and if you have an excise licence you require your tractor to have number plates, and have them displayed. |
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http://www.fofh.co.uk/tech/plates.htm
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| | Scotsman.com News - UK - Gas guzzlers facing steep road tax rise |
| | But ministers do not think the cost differences are enough to deter people from buying bigger cars. | | | But it said the overall sum raised must not exceed the current total of £4.5 billion. | | | And he described the £160 road tax for a petrol car as "small change" for someone prepared to pay £40,000 for a luxury vehicle. |
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http://news.scotsman.com/uk.cfm?id=1153722003
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| | "+currentPageTag+" |
| | All registrations are still subject to the Government First Registration Fee of £38. | | | This scheme has been introduced by the Government to enable consumers to benefit from purchasing more fuel efficient cars i.e. | | | --> Cars registered from 1st March 2001 will be subject to a new system for defining the Vehicle Excise Duty ('Car Tax') that is applicable to that car. |
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http://www.mgroverdealer.com/rover_GB_en/static/node2200.html
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| | CESNUR 2004 - The Church of Scientology: In Pursuit of Legal Recognition, by Derek H. Davis |
| | In May 2001, the Customs and Excise granted churches of Scientology exemption from value added tax on the basis that they are religious organizations. | | | Kauten dealt with a conscientious objector who was convicted under the 1940 Selective Service Act for refusing to submit to induction. | | | That same year, England& Internal Revenue decreed that employees of the church who are part of its religious order are not subject to the ordinary wage laws but must be treated in alignment with the rules for religious institutions. |
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http://www.cesnur.org/2004/waco_davis.htm
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| | The soc.culture.new-zealand FAQ |
| | Visitors cannot claim refunds on this tax however when a supplier agrees to export a major item to a visitors home address then GST will not be charged on the goods or the freight. | | | ---------- B3.3.3.5 Consumer Goods Most import duties have been abolished, and instead we have a flat 12.5% goods and services tax (GST). | | | When the monarch is absent from the country, which is most of the time, those duties and powers are delegated to the Governor-General who is appointed by the monarch for a limited term after approval by the government. |
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http://www.nz.com/NZ/nzfaq.html
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| | SMMT UK: Company Car Tax/ Taxation, Benefit In Kind (BIK) Charge, Carbon Dioxide (CO2) Emissions Data, Graduated ... |
| | The Benefit in Kind (BIK) charge for company cars registered from 1 January 1998 will be calculated as a percentage of the car's price and linked to the CO emissions. | | | SMMT UK: Company Car Tax/ Taxation, Benefit In Kind (BIK) Charge, Carbon Dioxide (CO2) Emissions Data, Graduated Vehicle Excise Duty | | | In addition to this service the SMMT offers a series of statistical reports linking the CO value to volumes of registrations, fleet/private ownership, petrol/diesel split and market segment. |
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http://www.smmt.co.uk/co2/co2intro.cfm
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| | The Vehicle Excise Duty (Reduced Pollution) (Amendment) Regulations 2003 |
| | The Vehicle Excise and Registration Act 1994 was amended by the Finance Act 1998 to provide for reduced rates of vehicle excise duty to be applicable to certain buses, haulage vehicles and heavy goods vehicles when adapted so as to reduce pollution. | | | The fees for examinations are prescribed in regulation 14 of the 1998 Regulations. | | | (a) the fee payable where the examination of the vehicle is carried out at the same time as an examination of the vehicle for other specified statutory purposes is increased by 3.3% from £15 to £15.50; |
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http://www.hmso.gov.uk/si/si2003/20031814.htm
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| | Consultation on Reducing Evasion Of Motorcycle Vehicle Excise Duty (VED) |
| | I would oppose any change, that will result in extra VED costs to motorcyclists. | | | The 'sticky licence' system as outline in question two should be extended to all vehicles that require road tax. | | | 1 This would make numberplates more expensive requiring the numberplate to be changed every time a vehicle was relicenced. |
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http://www.mag-uk.org/content/campaigns/action/27-jun-2002.html
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| | House of Commons Hansard Written Answers for 28 Jan 1997 (pt 3) |
| | Vehicle excise duty (net of refunds) collected was: | | | Indicators are broad brush, aggregated statistics which provide the policy making process with information about trends in transport use and the associated impact on the environment and the economy. | | | To ask the Secretary of State for Transport how much fuel tax and vehicle excise duty on (a) goods vehicles over 3.5 tonnes, (b) cars and (c) motorcycles was paid in each of the last five years. |
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http://www.publications.parliament.uk/pa/cm199697/cmhansrd/vo970128/text/70128w03.htm
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| | Page 3d |
| | Once these forms have been completed and returned, you will receive your exemption certificate. | | | However, these certificates do not guarantee exemption as it is ultimately up to the Department for Transport ( www.dft.gov.uk), through the Driver and Vehicle Licensing Agency (DVLA) ( www.dvla.gov.uk), to decide whether individual applications should be allowed. | | | Once your application for VED has been granted, you will receive an exemption certificate and a licence disc. |
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http://www.pmarks2.f9.co.uk/msdir/3d.htm
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| | Guardian Unlimited Special reports Petrol duty freeze pre-empts motorists' backlash |
| | Motoring organisations gave the budget a cautious welcome. | | | Stephen Joseph, director of Transport 2000, pointed out that the cost of motoring had fallen by 6% in real terms since Labour took office in 1997, while bus fares had risen by 16% and train tickets were up 7%. | | | The chancellor said an inflation-linked rise of 1.22p on a litre of petrol would be deferred until September. |
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http://www.guardian.co.uk/budget2005/story/0,15595,1439689,00.html
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| | VCAcarfueldata.org.uk - Home Page |
| | Identify the vehicle excise duty and/or the relevant Company Car tax percentage bracket, based on their CO level. | | | This area allows you to enter the details of a car you may be considering and to establish the amount of Vehicle Excise Duty which might be payable. | | | To inform buyers of new cars how they can reduce the impact of their vehicle on the environment and; |
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http://www.vcacarfueldata.org.uk
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| | The Smokers Club, Inc. |
| | OH: Proposed Cigarette Excise Tax Increase Could Cost 1,900 Ohio Jobs. | | | unless your State or town wants to train you, supply liability insurance, sign you on as police AND make it a law that anyone they want must be forced into police duty. | | | MO: Smoking ban supporters, officials ignore real issues. |
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http://www.smokersclubinc.com
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| | US Customs Harmonized Tariff Schedule |
| | This measurement must be reflected on your commercial invoice. | | | The Rates of Duty Column determines the amount of duty you will have to pay on an imported product. | | | Typically these rates of duty are expressed in a quantity/cost rate (e.g. |
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http://www.customs-tariffs.com
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| | Welcome to the States of Jersey Customs and Immigration Official Site |
| | Customs and Excise - Revenue - VRD Information | | | The Customs and Excise Department is responsible for collecting this excise duty in co-operation with the Driver and Vehicle Standards Department. | | | All motor vehicles are now subject to a payment of duty, calculated according to the engine size (cc) of the vehicle. |
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http://www.customs.gov.je/vrd_info.asp
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| | VCA.gov.uk Car/Fuel CO2 Data Vehicle Excise Duty |
| | The purpose of this calculator is to provide an indicative view of the VED that may be payable on a given car. | | | A VED calculator function is available on the VCA database website www.vcacarfueldata.org.uk | | | The vehicle's CO figure is shown on the V5 (Registration Document). |
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http://www.vca.gov.uk/carfueldata/vehicle-excise-duty.shtm
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| | WINE BUSINESS WINE INDUSTRY LINKS |
| | DISCUS also publishes state wine excise tax rates. | | | Monthly reports include California shipment volumes based on excise tax filings for all major producers with smaller premium wineries added quarterly. | | | WSWA’s annual Membership Roster and Industry Directory is an indispensable reference tool for locating distributors, importers and suppliers, and more. |
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http://winebusiness.com/Directory
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| | Department of Motor Vehicles - DMV Guide - DepartmentOfMotorVehicles.com |
| | Drivers license, vehicle registration and renewals, DMV forms, license plates, auto insurance, buying and selling cars, and more information is available at the click of a mouse. | | | You can also find very valuable links to sites that provide driving records, vehicle history reports and other online resources. | | | The Site specifically disclaims any and all connection with any state’s Department, Division, or Bureau of Department of Motor Vehicles (DMV) or any other government agency. |
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http://Department-of-Motor-Vehicles.com
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| | Vehicle excise duty VED |
| | Ignoring the fact that vehicles are already taxed in the form of Fuel taxation in a way that rewards more economical vehicles, the new system will show up some strange anomalies as is usual with any civil service invented scheme. | | | So there it is, all cars registered after February 2001 will be applicable to pay VED at the rate indicated above. | | | PLG Vehicles registered prior to 1973 will continue to be Exempt of VED |
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http://www.ukcar.com/dvla/grt.html
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| | National Statistics Online |
| | These are then matched against the licensing authority records to see whether the vehicles were properly licensed at the time o... | | | It examines changes in evasion levels compared with a result from similar surveys in 1999 and 2002. | | | In order to estimate the extent of VED evasion, a large number of registration marks of vehicles are collected at the roadside. |
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http://www.statistics.gov.uk/CCI/nscl.asp?ID=8167
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| | Welcome to DVLA |
| | The Driver and Vehicle Licensing Agency is an Executive Agency of the Department for Transport (DfT). | | | Our primary aims are to facilitate road safety and general law enforcement by maintaining registers of drivers and vehicles, and to collect vehicle excise duty (car tax). |
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http://www.dvla.gov.uk
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| | The Vehicle Excise Duty (Immobilisation, Removal and Disposal of Vehicles) Regulations 1996 |
| | (a) a person ("the claimant"), in order to secure the release or to obtain possession of a vehicle, has paid a charge in accordance with regulation 6 or 13 and alleges that the charge ("the disputed charge") should be refunded to him on the ground that, at the time the vehicle was immobilised,— | | | (3) The authorised person to whom the appeal is made may disregard any representations which are received by him after the end of the period of 28 days beginning with the date on which the vehicle was released or, as the case may be, on which possession was taken of it. | | | (ii) any of the circumstances specified in regulation 7(2) applied to the vehicle; and |
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http://www.hmso.gov.uk/si/si1996/Uksi_19960107_en_6.htm
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| | BBC NEWS Politics Election 2005 Hands across the Channel? |
| | A common complaint is that while Europe might have been good for Britain, it's been bad for Dover. | | | Jobs have gone in customs and excise, and the ferry industry went into a decline with the opening of the Channel Tunnel 15 miles to the west. | | | There's no longer a need for travellers to pass through this old frontier town. |
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http://news.bbc.co.uk/go/newsFeedXML/moreover/-/1/hi/uk_politics/vote_2005/frontpage/4497143.stm
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| | The Vehicle Excise Duty (Designation of Small Islands) Order 1995 |
| | This Order designates the islands referred to in the Schedule as small islands for the purposes of paragraph 18 of Schedule 1 to the Vehicle Excise and Registration Act 1994, which defines the expression "island goods vehicle" for the purposes of Part VIII of that Schedule. | | | The Vehicle Excise Duty (Designation of Small Islands) Order 1995 |
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http://www.hmso.gov.uk/si/si1995/Uksi_19951397_en_3.htm
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| | Excise duty on cars unchanged in budget:- |
| | Motor Vehicle Components Manufacturing news vertical portal can now be syndicated quickly and easily using our new Really Simple Syndication feeds. | | | for a growth of demand for the vehicle industry," he... |
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http://motovehiclecomponents.productfinder.com/pages_350429.html
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