| 释义 |
excise duty
A charge or toll payable on certain goods produced and consumed within the UK (by contrast, customs duty is on goods imported into the UK). Excise duty is arguably the oldest tax in the UK: Frecknall-Hughes argues that the revolt led by Boudicca in AD 60 was against excise duty levied by the Roman authorities. In addition to goods produced, excise duty is charged on licences, such as those required for the possession of a gun, or for dealing in game, or for the sale of beer, wine, and spirits. |