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HMRC internal manual

Excise Civil Penalties Manual

Introduction: Background to excise civil penalties

Excise civil penalties were introduced in January 1995 through the Finance Act 1994. At the time over 60 contraventions were removed from criminal law, and were made liable to civil penalties.

Amendments were made to the following Acts

  • The Customs & Excise Management Act 1979 (CEMA)
  • The Alcoholic Liquor Duties Act (ALDA)
  • The Hydrocarbon Oil Duties Act 1979 (HODA)
  • The Tobacco Products Duty Act 1979 (TPDA)
  • The Betting & Gaming Duties Act 1981 (BGDA)
  • The Finance Act 1993 (Lottery Duty)

For details of the contraventions liable to excise civil penalties, see ECP3000.