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Changes to alcohol and tobacco duties.
The rates of APD for the tax year 2018/19 will increase in line with RPI. From April 2018 the Scottish government intends to set its own rate of APD.
As from 8 March 2017 duty rates on all tobacco products are increased by 2% above RPI inflation.
From 13 March 2017 the duty rates on beer, cider, wine and spirits will increase by RPI inflation.
The standard rate of Insurance Premium Tax will increase from 10% to 12% from 1 June 2017. The government will introduce new anti-forestalling legislation to take effect from 8 March 2017.
As announced at Budget 2016, the government will legislate for a Soft Drinks Industry Levy, with two thresholds at 5g and 8g of sugar per 100ml. The rates were announced at Spring Budget 2017 and will be 18p per litre (ppl) for the main rate and 24ppl for the higher rate. The levy will take effect from April 2018.