Record

CodeNA6762
Dates1823-1909
Person NameBoard of Excise; 1823-1909
ActivityThe administration of excise in Scotland after 1707 was entrusted to Commissioners appointed in 1723. The administration of salt duties, however, was the responsibility of the Scottish Commissioners of Customs until 1798, when it was transferred to the Scottish Board of Excise. In 1823 the administration of the excise throughout the United Kingdom was entrusted to a single board, certain powers being delegated to a subordinate board in Scotland (Customs and Excise Act 1823: 4 Geo. IV, c.23). The constitution of this subordinate board was modified in 1829 (Excise Act 1829: 10 Geo. IV, c.32) and it ceased to function in 1830. In 1849 the Board of Excise was amalgamated with the Board of Stamps and Taxes to form the Board of Commissioners of Inland Revenue. In 1909 (Finance Act 1908: 8 Edw. VII, c.16), responsibility for excise duties was transferred from the Inland Revenue to the Board of Customs, which was renamed the Board of Customs and Excise.
Corporate NameBoard of Excise
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