HM Customs and Excise 4
17 March 1998
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EXCISE TRADERS TO HAVE EXTENDED RIGHTS OF APPEAL
The Chancellor announced today a measure that will extend the
right of businesses which pay excise duty to appeal to the
VAT and Duties Tribunal. The change will affect distillers
and other warehouse keepers in particular.
DETAILS
1. This change extends the situations where Customs can
issue assessments to recover money due. As a consequence, the
circumstances when businesses will be able to ask Customs to
review assessments and appeal to the VAT and Duties Tribunal
will be wider.
2. The change will take effect once the Finance Bill is
passed, from a date to be announced.
NOTES FOR EDITORS
1. Excise duty assessment provisions were introduced under
section 12 of the Finance Act 1994. These gave excise
officers the power to issue assessments, against which
traders could appeal to the VAT and Duties Tribunal. The
Finance Act 1997 extended the scope of these assessment
powers to include arrears of amounts which are not actual
excise duty (such as recovery of rebates, repayments and
remissions).
2. There remain certain situations where the Commissioners
do not possess the legal power to issue assessments, but do
have the legal power to recover excise arrears by demanding
payment. The measure extends the assessment mechanism to
include these type of situations, and thereby extends a
trader's right to a Departmental review and right of appeal
to the VAT and Duties Tribunal if there is a dispute over any
assessed amount.
3. The estimated revenue effect of this measure is
negligible.
4. Details for traders are available in Budget notice BN
71/98, which is available from Customs and Excise Business
Advice Centres and from the Customs and Excise Internet site.
Press enquiries only to HM Customs and Excise, Public
Relations Office, New King's Beam House, 22 Upper Ground,
London, SE1 9PJ.
Others should contact their local Excise and Inland Customs
Business Advice Centre, listed under Customs and Excise in
the telephone book.
Customs and Excise Internet address:
http://www.open.gov.uk/customs/c&ehome.htm
This news release can also be found at :
http://www.hm-treasury.gov.uk. Other Treasury material can
also be found at this address.