Measure
The government will introduce a targeted civil penalty for deliberate conduct intended to evade UK excise duty before an excise duty point arises.
Producers and businesses involved with the storage of excise goods.
The amendments will have effect from the date of Royal Assent to Finance Bill 2026/27.
This measure seeks to close an enforcement gap by extending civil penalties to deliberate excise evasion activity undertaken before an excise duty point arises.