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Levies/Excise Duty

  • 17-10-2012 05:48PM
    #1
    Registered Users, Registered Users 2 Posts: 187
    ✭✭


    Hey just a quick question on levies and excise duty. I'm curious as to how they work. Currently doing a college project on drafting potential policies for the upcoming budget. One of the potential policies is to levy unhealthy categories of food (confectionery, ice cream, soft drink etc.) modelled on current levies/excise duties (although our levy would be based on a percentage of cost i.e. 15%, rather than a fixed figure of 0.25c or 0.45c). but we're not sure how exactly they're implemented. Who's responsible for collecting the levy and paying it? The retailer/importer or producer? When are the payments made? Any help is appreciated.


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