Overview: excise assessment powers
The power to assess excise duty was introduced under section 12 of the Finance Act 1994 and replaced the power to estimate duty. Subsequent Finance Acts have introduced additional assessment powers, either to replace existing powers of recovery or to provide the power to assess in particular circumstances, for example where excise duty relief has been wrongly given.
Law and regulations
The main legislation relating to excise assessments is in the Finance Act 1994 sections 12, 12A and 12B. Changes introduced by Finance Acts 1997, 1998, 2001 and 2002 have significantly revised this legislation.
There are also other, regime specific, assessment provisions which ought to be relied upon when assessing for excise duty due in circumstances specific to that regime.
The excise powers of assessment are:
|Act||Section||For Guidance see|
|Finance Act 1994||12, 12A and 12B||EAIG2100|
|Customs and Excise Management Act 1979||61, 94, 96 and 167||EAIG6000|
|Hydrocarbon Oil Duties Act 1979||10, 13, 13AB, 14, 20AAB, 23, and 24||EAIG6000|
|Alcoholic Liquor Duties Act 1979||8, 10, 11, and 36G||EAIG6000|
|Tobacco Products Duty Act 1979||8||EAIG6000|
|Betting and Gaming Duties Act 1981||Schedule 4A||EAIG6000|
|Finance Act 1997||Schedule 5 para 14||ERODG|
|Finance (No. 2) Act 1992||2||Excise Drawback|