You may remember the issue of enforceability of immediate tax increases where no Budget resolution has been passed, which was an issue after the PBR in 2006. At the time it involved Air Passenger Duty and Vehicle Excise Duty.
To cut a long story short, the government may not impose a tax, or collect an increased tax, that has not been passed by Parliament. Historians and constitutionalists among you will know that we have the Bill of Rights to thank for that. When rates of tax or duty are increased in the Budget it is normal that a specific resolution is passed in Parliament immediately after the Budget Statement and questions, so that the increased taxes may be collected under rights granted by the Provisional Collection of Taxes Act. No such resolution was passed as far as I can tell from the parliamentary record (Hansard is not available yet):
Most increases in the PBR do not cause a problem because they are deferred and will either be covered by a resolution at the time of the Budget or by the passage of the Finance Act, but any immediate increase requires a PCTA resolution. This year I think there may well be a problem with...
1. Fuel duty to be increased with effect from 1 December 2008
2. Tobacco duty rates increased with effect from 6pm 24 November 2008.
3. Alcohol duty rates increased with effect from 1 December 2008.
Or am I wrong?