Excise

excise taxexcise taxesexcise dutyexcise dutiesliquor taxdutiesdutyexcise or a dutyexcisesgeneral excise tax
[[file:Lincoln Beer Stamp 1871.JPG|thumb|upright=1.2|1871 U.S.wikipedia
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Indirect tax

indirect taxationindirect taxesindirect
An excise is considered an indirect tax, meaning that the producer or seller who pays the levy to the government is expected to try to recover their loss by raising the price paid by the eventual buyer of the goods.
An indirect tax (such as sales tax, per unit tax, value added tax (VAT), or goods and services tax (GST), excise, tariff) is a tax collected by an intermediary (such as a retail store) from the person who bears the ultimate economic burden of the tax (such as the consumer).

Value-added tax

value added taxVATGoods and Services Tax
Excises are typically imposed in addition to an indirect tax such as a sales tax or value-added tax (VAT).
(Quebec has a de facto 14.975% HST: its provincial sales tax follows the same rules as the GST, and both are collected together by Revenu Québec.) Advertised and posted prices generally exclude taxes, which are calculated at time of payment; common exceptions are motor fuels, the posted prices for which include sales and excise taxes, and items in vending machines as well as alcohol in monopoly stores.

Sin tax

sin taxesliquor taxcigarette and tobacco taxes
Typical examples of excise duties are taxes on gasoline and other fuels, and taxes on tobacco and alcohol (sometimes referred to as sin tax).
A sin tax is an excise or sales tax specifically levied on certain goods deemed harmful to society and individuals, for example alcohol and tobacco, candies, drugs, soft drinks, fast foods, coffee, sugar, gambling and pornography.

Sales tax

salessales taxesnational sales tax
Excises are typically imposed in addition to an indirect tax such as a sales tax or value-added tax (VAT).
Excise taxes, applied to a narrow range of products, such as gasoline or alcohol, usually imposed on the producer or wholesaler rather than on the retail seller.

Duty (economics)

dutiesdutycustoms duties
An excise or excise tax is any duty on manufactured goods which is levied at the moment of manufacture, rather than at sale.
Duties may be import duties, excise duties, stamp duties, death or succession duties, etc.; but not such direct impositions as personal income taxes.

Per unit tax

specificSpecific tax
1) an excise is typically a per unit tax, costing a specific amount for a volume or unit of the item purchased, whereas a sales tax or value-added tax is an ad valorem tax and proportional to the price of the goods,
Excise taxes, for instance, fall into this tax category.

Tenures Abolition Act 1660

Tenures Abolition Act of 16601660abolition of feudal tenure in 1660
In the British Isles, upon the Restoration of the Monarchy, many of the Puritan social restrictions were overturned, but excise was re-introduced, under the Tenures Abolition Act 1660, in lieu of rent, for tenancies of royally-owned land which had not already become socage.
Instead the Act introduced and appointed collection offices and courts to administer a new form of taxation, called excise.

Excise stamp

In the case of tobacco or alcohol, for example, producers may be given (or required to buy) a certain bulk amount of excise stamps from the government and are then obliged to affix one to every packet of cigarettes or bottle of spirits produced.
An excise stamp is a type of revenue stamp affixed to some exciseable goods to indicate that the required excise tax has been paid by the manufacturer.

HM Customs and Excise

Customs and ExciseCustomsBoard of Customs
In view of the higher likelihood of organised crime being involved in attempts at evading Excise, and its association with smuggling, compared with evasion attempts concerning direct taxation, the Board of Excise was later combined instead with the Board of Customs, to form HM Customs and Excise.
HM Customs and Excise (properly known as Her Majesty's Customs and Excise (or His as appropriate), often abbreviated to HMCE) was a department of the British Government formed in 1909 by the merger of HM Customs and HM Excise; its primary responsibility was the collection of customs duties, excise duties, and other indirect taxes.

Air Passenger Duty

APD
Air Passenger Duty (Finance Act 1994)
Air Passenger Duty (APD) is an excise duty which is charged on the carriage of passengers flying from a United Kingdom or Isle of Man airport on an aircraft that has an authorised take-off weight of more than 5.7 tonnes or more than twenty seats for passengers.

Ha v New South Wales

The High Court of Australia has repeatedly held that a tax can be an "excise" regardless of whether the taxed goods are of domestic or foreign origin; most recently, in Ha v New South Wales (1997), the majority of the Court endorsed the view that an excise is "an inland tax on a step in production, manufacture, sale or distribution of goods", and took a wide view of the kind of "step" which, if subject to a tax, would make the tax an excise.
Ha v New South Wales is a High Court of Australia case that dealt with section 90 of the Australian Constitution, which prohibits States from levying excise.

Smuggling

smugglersmugglerssmuggled
In view of the higher likelihood of organised crime being involved in attempts at evading Excise, and its association with smuggling, compared with evasion attempts concerning direct taxation, the Board of Excise was later combined instead with the Board of Customs, to form HM Customs and Excise.
In England wool was smuggled to the continent in the 17th century, under the pressure of high excise taxes.

HM Revenue and Customs

HMRCHM Revenue & CustomsHer Majesty's Revenue and Customs
On 18 April 2005, Customs and Excise was merged once more with the Inland Revenue to form a new department, HM Revenue and Customs (HMRC). The enormous contrast between the powers of officers of the Inland Revenue, and those of Customs and Excise, initially caused several difficulties in the early life of the new organisation.
The department is responsible for the administration and collection of direct taxes including Income Tax, Corporation Tax, Capital Gains Tax (CGT) and Inheritance Tax (IHT), indirect taxes including Value Added Tax (VAT), excise duties and Stamp Duty Land Tax (SDLT), and environmental taxes such as Air Passenger Duty and the Climate Change Levy.

Finance Act 2001

Aggregates Levy (Finance Act 2001)
The Finance Act 2001 is an Act of the Parliament of the United Kingdom prescribing changes to Excise Duties, Value Added Tax, Income Tax, Corporation Tax, and Capital Gains Tax.

Vehicle Excise Duty

tax discSORNroad tax
Vehicle Excise Duty (Vehicle Excise and Registration Act 1994)
Vehicle Excise Duty (VED) (also known as "vehicle tax", "car tax" or "road tax", and formerly as a "tax disc") is an annual tax that is levied as an excise duty and which must be paid for most types of vehicles which are to be used (or parked) on public roads in the United Kingdom.

High Court of Australia

High CourtSupreme CourtAustralian High Court
The High Court of Australia has repeatedly held that a tax can be an "excise" regardless of whether the taxed goods are of domestic or foreign origin; most recently, in Ha v New South Wales (1997), the majority of the Court endorsed the view that an excise is "an inland tax on a step in production, manufacture, sale or distribution of goods", and took a wide view of the kind of "step" which, if subject to a tax, would make the tax an excise.
It also followed Dixon's interpretation of section 90 (which prohibits the states from exacting duties of excise), although both these interpretations were ultimately abandoned many years later.

Finance Act 2000

Climate Change Levy (Finance Act 2000)
The Finance Act 2000 (c 17) is an Act of the Parliament of the United Kingdom prescribing changes to excise duties, Value Added Tax, Income Tax, Corporation Tax, Stamp Duty and Capital Gains Tax.

Landfill tax

Landfill and solid waste pricingTaxes on landfillUK Landfill Tax
Landfill tax (Finance Act 1996)
A tax or fee may be imposed on landfills or other disposal facilities as a means of raising general revenues, to generate funds for inspection programs or long-term mitigation of environmental impacts related to disposal, or as a means of inhibiting disposal by raising the cost in comparison to preferable alternatives, in the same manner as an excise or "sin tax".

Securities turnover excise tax

Securities turnover excise tax
A securities turnover excise tax (STET) is a small tax on every stock, swap, derivative, or other trade.

Finance Act

Finance BillFinance Bills1935 Finance Act
Air Passenger Duty (Finance Act 1994) Landfill tax (Finance Act 1996)
The main taxes are Excise Duties; Value Added Tax; Income Tax; Corporation Tax; and Capital Gains Tax.

Inland Revenue

Board of Inland RevenueInland Revenue DepartmentRevenue
Historically, these were collected by the Board of Excise, which was subsequently combined with the Inland Revenue (responsible for collecting direct taxes).
Responsibility for excise duties was transferred to the Board of Customs and Excise in 1909.

Finance Act 2012

Machine Games Duty (Finance Act 2012) (formerly Amusement Machine Licence Duty)
Levels of Excise Duties, Value Added Tax, Income Tax, Corporation Tax and Capital Gains Tax) are often modified.

Goods

goodeconomic goodcommodity
An excise or excise tax is any duty on manufactured goods which is levied at the moment of manufacture, rather than at sale.

Tobacco

snufftobacco leavestobacco dryers
Typical examples of excise duties are taxes on gasoline and other fuels, and taxes on tobacco and alcohol (sometimes referred to as sin tax). In the case of tobacco or alcohol, for example, producers may be given (or required to buy) a certain bulk amount of excise stamps from the government and are then obliged to affix one to every packet of cigarettes or bottle of spirits produced.

Alcoholic drink

alcoholic beveragealcoholalcoholic beverages
Typical examples of excise duties are taxes on gasoline and other fuels, and taxes on tobacco and alcohol (sometimes referred to as sin tax).