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70-468: Air Passenger Duty (APD) is an excise duty which is charged on the carriage of passengers flying from a United Kingdom or Isle of Man airport on an aircraft that has an authorised take-off weight of more than 5.7 tonnes or more than twenty seats for passengers. The duty is not payable by inbound international passengers who are booked to continue their journey (to an international destination) within 24 hours of their scheduled time of arrival in

140-465: A band B destination as of 1 November 2011. This is due to Continental Airlines threatening to stop the direct Belfast - Newark flight due to lack of demand because of the tax. The 2021 UK budget announced changes to the levels of reduced-rate APD. The rate for UK domestic flights is due to halve to £6.50 from April 2023, while the rate for band B is due to increase to £84 in April 2022. From April 2023 band B

210-518: A brief time in British North America , gambling itself was for a time also subject to taxation, in the form of stamp duty , whereby a revenue stamp had to be placed on the ace of spades in every pack of cards to demonstrate that the duty had been paid (hence the elaborate designs that evolved on this card in many packs as a result). Since stamp duty was originally only meant to be applied to documents (and cards were categorized as such),

280-443: A certain level will be paid to the customs authorities). It is this notion of a threshold on the quantity transported (and not the actual use to which it will be put) that makes it possible to presume and differentiate between personal possession and commercial use (and this tax must be paid before transport, even in the case of a purchase with invoice in a large retail outlet intended for private individuals, This tax must be paid before

350-409: A fee that must be paid in order to consume certain products. Excises are often associated with customs duties , which are levied on pre-existing goods when they cross a designated border in a specific direction; customs are levied on goods that become taxable items at the border , while excise is levied on goods that came into existence inland . An excise is considered an indirect tax , meaning that

420-467: A means of imposing a greater level of punishment, by opening up convicted criminals to the charge of tax evasion . The economic analysis of excise taxes has its beginnings with Atkinson and Stiglitz in 1976 stating that if income taxes were optimal there would be no need for specific taxes. But, "if income taxation is not optimal, excise have a role to play, because they are relatively efficient sources of revenue, improve resource allocation by internalizing

490-676: A statement to the House of Commons. In 1997, Labour's new Chancellor, Gordon Brown , moved the Budget back to spring and replaced the second statement with the Pre-Budget Report (PBR). According to the "Code for Fiscal Stability", published by HM Treasury in November 1998, the PBR was intended to "encourage debate on the proposals under consideration for the Budget". The PBR included a report on progress since

560-672: A tax on consumption and is related to Medieval Latin accisia, assisia, assisa 'tax, excise duty'. The exact derivation is unclear and is presumed to come from several roots. Excise was introduced to England from the Netherlands in the mid-17th century under the Puritan regime, as a tax, an excise duty, levied on drinks in 1650. In the British Isles , upon the Restoration of the Monarchy , many of

630-572: A tax on fur trading to raise revenue for building infrastructure. Later the British colonialist added taxes on tobacco, alcohol, sugar and tea. Today the types of taxes imposed by the federal government vary but most notable ones could be broken down in these three categories: However, there are small adjustments to these excise duties that vary from province to province. Excise taxes in Germany are an important source of government revenue. They are levied on

700-423: A variety of goods and serve to improve public health , promote environmental protection and fund social programs. The rates of these taxes are often adjusted to ensure they are achieving their goals. In Germany, the following excise is charged: France In France, the domestic consumption tax on energy products (TICPE) and the tax on tobacco and alcohol are excise duties. They are collected by customs, as

770-567: A wide view of the kind of "step" which, if subject to a tax, would make the tax an excise. Excise taxes in Canada are an important source of revenue for both the federal and provincial government . They are used to raise revenue and discourage Canadian citizens to use or consume harmful goods like alcohol or tobacco. Excise taxes in Canada date back to the 17th century when the French colonial government imposed

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840-464: Is considered that in the long term it will also have positive effects on the welfare state of countries with public health. In other words, if society improves its consumption habits, it will be healthier in the future and diseases resulting from the consumption of unhealthy products will be prevented. This will reduce the need for medical services, which are financed by the state and therefore mean lower health care costs for governments. In recent years,

910-406: Is distinguished from a sales tax or VAT in three ways: Typical examples of excise duties are taxes on alcohol and alcoholic beverages ; alcohol tax, for example, may consist of a levy of n euros per hectolitre of alcohol sold ; manufactured tobacco (cigars, cigarettes, etc.), energy products (oil, gas, etc.), vehicles or so-called "luxury" products. The legislator's aim is to discourage

980-412: Is dock dues in overseas departments. In France, the transport of alcohol (or tobacco and other products subject to this tax) in excess of a relatively small quantity, even by private individuals for their own consumption, is subject to this tax (also known as "excise duty") for example, for the transport of alcohol in casks (this tax may be levied when crossing a border, where the quantity of alcohol above

1050-414: Is paid upon booking, but not collected until an occupied seat flies. Should a passenger be unable to fly they have a right to claim the paid tax back from the airline, although many airlines will charge an administrative fee for this service. Band A includes whole Europe, Morocco, Algeria, Tunisia, Libya, Cyprus, Turkey and Western Russia. A £0 rate of APD applies to flights from Northern Ireland direct to

1120-474: Is set to be split into two bands: the rate for journeys of 2,000–5,500 miles is set to rise to £87, and the rate for journeys over 5,500 miles is set to rise to £91. Air Passenger Duty was controversially doubled from 1 February 2007, and the lower rate was extended to all the countries within the Single European Sky . This table summarises the changes: Here, 'European destinations' includes countries in

1190-512: The European Economic Area and certain other European countries. Charges rose on 1 November 2009 and again on 1 November 2010. The distance used to calculate the new rate of APD is the distance between London and the capital city of the destination country as summarised below: The Treasury forecast that the 2007 rise would cut carbon dioxide emissions by about 0.3 million tonnes a year by 2010-2011, and all greenhouse gas emissions by

1260-532: The Nevada Legislature (2009) – proposed wordings: Excise taxes on unhealthy products include specific taxes on calorie-dense and nutrient-poor food products that are harmful to health. As with environmental taxes, they are not intended to raise revenue but to modify consumer behaviour towards the consumption of food products that are healthy for human health. These include the taxation of specific products such as fast food or high-sugar beverages. For example,

1330-536: The British colonial era in mid-19th century to generate revenue by taxing commodities . Then after gaining independence in 1947, it has undergone many changes and today it is using the Goods and Services tax (GST) system introduced in 2017. Excise taxes in India could be broken down into these main categories: There are also a few more categories like Service tax or education cess. However, a lot of these taxes have been subsumed in

1400-607: The Budget to November. To fulfill the legal obligation to make two statements, Clarke began the practice of making a Summer Statement focusing on economic growth forecasts. Unlike the Autumn Statements preceding them and the Pre-Budget Reports that replaced them, Summer Statements took the form of debate on a motion "that this House welcomes the publication of the Government's latest economic forecast, which..." rather than as

1470-489: The Budget, an update on the state of the national economy and the Government's finances, and announcements of proposed new tax measures and consultation papers. Conservative Chancellor George Osborne replaced the PBR and its policy announcements in 2010 with a new Autumn Statement focusing on economic growth and government finances as projected by the Office of Budget Responsibility (OBR). Osborne's 2015 statement on 25 November

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1540-567: The Goods and services tax. In Indonesia, tobacco products (including electronic cigarettes ) and alcoholic drinks are subject to excise duties. Sweetened drinks and plastic bags will be subject to excise duties starting in 2024. In China excise tax is levied both on production and on the sale of a certain goods or services. Excise taxes have been present in China since the Ming and Qing dynasties, but they were only imposed on goods like tea or silk which

1610-536: The Puritan social restrictions were overturned, but excise was re-introduced, under the Tenures Abolition Act 1660 , in lieu of rent, for tenancies of royally-owned land which had not already become socage . Although the affected tenancies were limited in number, the excise was levied more generally; at the time, there was thought to be a rough correspondence between the wealthy manufacturers of affected goods, and

1680-558: The UK, and its officers wielded greater powers of access, arrest, and seizure, than the Police. On 18 April 2005, Customs and Excise was merged once more with the Inland Revenue to form a new department, HM Revenue and Customs (HMRC). The enormous contrast between the powers of officers of the Inland Revenue, and those of Customs and Excise, initially caused several difficulties in the early life of

1750-468: The UK. (The same exemption applies to booked onward domestic flights, but the time limits are shorter and more complex.) If a passenger "stops-over" for more than 24 hours (or the domestic limit, if applicable), duty is payable in full. Air Passenger Duty, a duty unique to the UK, was introduced in 1994 by the then chancellor of the Exchequer , Kenneth Clarke . Clarke regarded it as anomalous that fuel duty

1820-684: The United Kingdom, the following forms of excise are levied on goods and services : Excise tax is an indirect tax created in the United Kingdom during the First English Revolution, also known as "stamp duty", which has been applied to a wide range of products, particularly imports. Historically, it was collected by the Board of Excise , which was subsequently combined with the Inland Revenue (responsible for collecting direct taxes ). In view of

1890-490: The World Health Organisation has indicated that the tax on sugary drinks would have to be at least 20% for this measure to have a real impact on obesity and cardiovascular disease. Countries that already have specific taxes on sugary drinks include Norway, Hungary, Finland and France. The introduction of these special taxes on unhealthy products not only has a short-term impact in terms of reducing consumption, but it

1960-431: The age of 16 have been exempt from APD provided they are travelling in basic economy class. Air Passenger Duty charges take distance into account, making long distance flying significantly more expensive. One of the stated benefits of APD was to offset the environmental impact of air travel (see below) although the tax takes no account of the efficiency of the aircraft and flows into general revenue . Air passenger duty

2030-492: The announcement of this publication with any announced changes to national insurance contributions and the Government's announcement of its spending plans (and publication of the Red Book) , both of which were also made at approximately the same time in the parliamentary year. In 1993, Conservative Chancellor Kenneth Clarke combined the announcement of spending with the Budget, merging tax and spending announcements. Doing so moved

2100-524: The benefits brought by abolishing APD. At the 2014 Budget the Chancellor announced the removal of bands C and D of APD, coming into effect from 1 April 2015. It means that from 2015, the highest APD band levied was band B. The tourist minister of Kenya , Najib Balala , criticised APD for hurting tourism and economy in developing countries. In August 2015, Scottish Deputy First Minister John Swinney and Infrastructure Secretary Keith Brown jointly chaired

2170-518: The campaign group 'A Fair Tax on Flying', calling for the Treasury to conduct a macro-economic impact-assessment of the tax, and to reform and reduce the tax. The Chancellor's Autumn Statement , on 29 November 2011, announced an 8% increase in UK APD set for April 2012. In 2013 a study by PwC, 'The Economic Impact of Air Passenger Duty', found that abolition of APD could provide an initial short-term boost to

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2240-448: The consumption of products it considers to have a negative externality (sometimes referred to as sin tax ). More recently, excise duty has been introduced on certain forms of transport considered to be polluting (such as air transport) or on the consumption of products that generate polluting waste that is little or not at all recycled or harmful to the environment (such as electronic products, certain plastic packaging, etc.). These are

2310-511: The creation or increase of excise taxes on certain existing consumer products whose production leads to environmental damage is being considered. The declaration of a climate emergency by international organisations such as the UN and the OECD warns that the current production model is and will have negative effects on life on the planet due to the current high level of pollution. This is why one way to internalise

2380-792: The environment and to raise funds to support the transportation infrastructure. Revenue-raising depends on a low responsiveness of consumption (elasticity) to tax-induced price changes and externality-prevention depends on the price responsiveness of specific users. Following the legalization of non-medical cannabis in the United States , states with implemented legal markets have imposed new excise taxes on sales of cannabis products. These taxes have been used to build support for legalization initiatives by raising revenue for general spending purposes. Some U.S. states tax transactions involving illegal drugs. Gambling licences are subject to excise in many countries today. In 18th-century England , and for

2450-530: The equivalent of 0.75 million tonnes of carbon dioxide a year, although that has been disputed. In 2011, the Treasury launched a consultation on potential revisions to Air Passenger Duty. In their consultation they stated "Air passenger duty is primarily a revenue raising duty which makes an important contribution to the public finances, whilst also giving rise to secondary environmental benefits". Also in 2011, an alliance of business groups, airports, airlines, destinations and trade associations came together to form

2520-441: The external costs associated with the consumption or production of excisable products, discourage the consumption of products considered harmful, serve as a proxy for charging road users for the cost of government-provided services, or promote progressivity in taxation.". This is how Sijbren Cnossen sets out five main rationales for the use of excise duties: These are the three main targets of excise taxation in most countries around

2590-548: The fact that dice were also subject to stamp duty (and were in fact the only non-paper item listed under the Stamp Act 1765 ) suggests that its implementation to cards and dice can be viewed as a type of excise duty on gambling. Profits of bookmakers are subject to General Betting Duty in the United Kingdom. Prostitution has been proposed to bear excise tax in separate bills in the Canadian Parliament (2005), and in

2660-612: The first meeting of the Scottish APD stakeholder forum to begin the process of designing and developing a Scottish APD. The devolution of APD to Scotland in the form of an Air Departure Tax was made possible by the Air Departure Tax (Scotland) Act 2017 which was passed on 20 June 2017 and received royal assent on 25 July 2017. Once the process of devolving APD to Scotland was complete, the Scottish Government intended to reduce

2730-672: The following four conditions are fulfilled: The excise tax in India is imposed typically on production and manufacturing rather than on sale of goods and services. This means that the taxes are paid by the manufacturer, but it is the consumer who ultimately bears the burden of the tax. India has also incorporated a system which allows companies to pay this tax monthly using the online ACES (Automation of Central Excise and Service Tax) portal. Taxes here are mostly calculated as ad valorem taxes although there are some special cases where rates are applied. The first ever excise taxes were introduced during

2800-520: The government has undertaken steps to better the situation like increasing taxes on luxury cars. Excise taxes in Japan are a type of consumption taxes that are imposed on certain goods and services at the time of purchase. The main goal of excise taxes in Japan is to discourage people from using harmful products or buying luxury items. Japan has been implementing excise taxes since the mid-19th century when it needed

2870-488: The health and to corrupt the morals of the common people." Samuel Johnson was less flattering in his 1755 dictionary : EXCI'SE. n.s. ... A hateful tax levied upon commodities, and adjudged not by the common judges of property, but wretches hired by those to whom excise is paid. As a deterrent, excise is typically directed towards three broad categories of harm: Revenue raised through excise may be earmarked for redress of specific social costs commonly associated with

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2940-462: The higher likelihood of organised crime being involved in attempts at evading Excise, and its association with smuggling , compared with evasion attempts concerning direct taxation, the Board of Excise was later combined instead with the Board of Customs, to form HM Customs and Excise . In this combined form, Customs and Excise was responsible for managing the import and export of goods and services into

3010-514: The issues. In June 2018, the Scottish and UK Governments agreed it would not be possible to introduce ADT in April 2019. APD continues to apply to flights departing Scottish airports, and HMRC continues to have responsibility for administering APD in relation to Scottish flights, pending the resolution of the issues. In 2019 the Scottish Government abandoned its plans to cut Air Departure Tax as

3080-502: The level of UK GDP of around 0.45% in the first 12 months, averaging at just under 0.3% per annum between 2013 and 2015. It stated that this increase would permanently raise UK economic output, to the point where the economy could be up to £16bn larger in the period 2013-15 than under the current system of APD. In addition, it found that abolition would result in an increase in investment and exports, implying investment may rise by 6% in total between 2013 and 2015, with exports rising by 5% in

3150-548: The meaning of "excise" is not merely academic, but has been the subject of numerous court cases. The High Court of Australia has repeatedly held that a tax can be an "excise" regardless of whether the taxed goods are of domestic or foreign origin; most recently, in Ha v New South Wales (1997), the majority of the Court endorsed the view that an excise is "an inland tax on a step in production, manufacture, sale or distribution of goods", and took

3220-498: The money for their rapid modernizing and growth. For example, one of the earliest excise taxes on tobacco were imposed in 1898 and this helped to raise funds for the Russo-Japanese war . Today most of the excise taxes in Japan are replaced by the consumption tax. The consumption tax rate is at 10% since 2019, however it is imposed on variety of products and there are exceptions in the rates for goods like alcohol, tobacco or fuel. In

3290-627: The most noticeable examples of this is the development of the Ace of Spades as a particularly elaborate card, from the time when it was obliged to carry the stamp for playing card duty . A government-owned monopoly —such as an alcohol monopoly —is another method of ensuring the excise is paid. The Australian Taxation Office describes an excise as "a tax levied on certain types of goods produced or manufactured in Australia. These... include alcohol, tobacco and petroleum and alternative fuels". In Australia ,

3360-437: The most notorious taxes in the whole of history was France's gabelle of salt . Although that was a sales tax, rather than an excise, salt has been subject to excise in some countries, along with many other substances which would, in today's world, seem rather unusual, such as paper , and coffee . In fact, salt was taxed as early as the second century, and as late as the twentieth. Many different reasons have been given for

3430-437: The negative externality derived from productive activity is the inclusion of special taxes on certain products that are the main cause. These include energy, hydrocarbons and certain means of transport. The aim is to reduce their consumption while at the same time generating revenue to mitigate the negative effects of their consumption. They are therefore excise taxes that serve purposes other than simply to raise revenue. One of

3500-570: The new organisation. Many of the monitoring and inspection functions, and corresponding powers, were later split off to form a new UK Border Agency , while the residual organisation is now merely responsible for the financial aspects of collection. Autumn Statement The duty to publish two annual economic forecasts was created by the Industry Act 1975 , with the first such publication occurring in December 1976. The first Autumn Statement combined

3570-507: The oldest sources of revenue for governments around the world. In 2020, consumption taxes accounted for 30% of total tax revenues in OECD countries on average, equivalent to 9.9% of GDP in these countries. Excise has existed in English since the late 15th century and was borrowed from Middle Dutch echijns and excijs , meaning 'excise on wine or beer', which was apparently altered from earlier (13th century) assise, assijs , which meant simply

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3640-410: The price of a newspaper), it was pejoratively referred to as a " tax on knowledge ", with people forced to rent newspapers on a per-hour basis, or else pool money together in order to buy and share. This resulted in a situation where even out-of-date newspapers were widely sought-after. Advertisement Duty was also stipulated in the same laws and was also charged on a "per unit" basis, irrespective of

3710-436: The producer or seller who pays the levy to the government is expected to try to recover their loss by raising the price paid by the eventual buyer of the goods. Excise is thus a tax that relates to a quantity, not a value, as opposed to the value-added tax which concerns the value of a good or service. Excises are typically imposed in addition to an indirect tax such as a sales tax or value-added tax (VAT). Typically, an excise

3780-437: The product or service on which it is levied. Tobacco tax revenues, for example, might be spent on government anti-smoking campaigns, or healthcare for cancer, heart disease, vascular disease, lung disease, and so on. In some countries, excise is also levied on some goods for purely punitive reasons. Many US states impose excise on illegal substances; these places do not consider it to be a revenue source, but instead regard it as

3850-759: The proposals were no longer considered compatible with Scotland’s climate change targets. In 2012 the Northern Ireland Assembly gained the power to adjust Air Passenger Duty, which it did through the Air Passenger Duty (Setting of Rate) Act (Northern Ireland) 2012. In June 2017 the Conservative Party and the Democratic Unionist Party agreed to review APD with regard to its possible reduction or abolition for Northern Ireland's airports. APD on direct long-haul flights from Northern Ireland

3920-526: The rate by 50%, and eventually abolishing it completely once finances allow. This caused concern that such a move could damage tourism in England. Air Departure Tax was meant to be introduced to Scotland starting from 1 April 2018. However due to exemption of APD for flights departing from airports in the Highlands and Islands , the UK and Scottish Governments agreed to delay the introduction of ADT, while sorting out

3990-455: The return journey of a UK domestic flight was exempt from APD. However, this was deemed to be inconsistent with European Union competition rules. Return flights within the UK have incurred two APD payments since 2001. The subsequent chancellor, Gordon Brown , introduced a double rate of APD for business-class and first-class passengers. His successor, George Osborne , reduced the duty on the most expensive long-haul bands. Since 2016 children below

4060-540: The same period. Almost 60,000 jobs could be created between 2013 and 2020, and although the abolition of APD would result in £3-4bn in lost revenue to the Treasury, PwC's "cautious" analysis suggests that this would be offset by increased receipts from other taxes. The report concludes that this would lead to a positive net gain of £0.25bn per annum for the Government, or in other words, that abolishing APD could pay for itself, through increased Government revenue from other sources primarily due to business growth achieved through

4130-445: The same principle include hearth tax , brick tax , and wallpaper tax . Excise is levied at the point of manufacture; in the case of hearth tax, and window tax, their status as excise therefore depends on whether the window/hearth can philosophically be said to truly exist before the hearth/window is installed in the property. Though technically excise, these taxes are really just substitutes for direct taxes, rather than being levied for

4200-479: The size or nature of the advertisement. Until 1833 the cost was 3s 6d, after which it was reduced to 1s 6d. An excise duty is often applied by the affixation of revenue stamps to the products being sold. In the case of tobacco or alcohol , for example, producers may be given (or required to buy) a certain bulk amount of excise stamps from the government and are then obliged to affix one to every packet of cigarettes or bottle of spirits produced. One of

4270-531: The tax, as a way of showing off their wealth, by flooding their properties with windows—even to the point of installing fake ones—using fine brickwork, covering their interiors with wallpaper, and having several fireplaces in each room. Newspapers were taxed in the United Kingdom from 1712 until 1853. The original tax was increased with the Stamps Act 1814 , when it was stipulated at 4d per copy. Since this made it extremely expensive for working-class families (doubling

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4340-570: The taxation of such substances, but have usually – if not explicitly – revolved around the historical scarcity of the substance, and their correspondingly high value at the time; governments clearly felt entitled to a share of the profits that traders made on them. Window tax was introduced as a form of income tax , that technically preserved the financial privacy of the individual, the rationale being that wealthier individuals would have grander homes, and hence would have more windows. Furthermore, unlike income, windows cannot be easily hidden. Taxes on

4410-528: The usual reasons for excise. All of these taxes led to avoidance behaviour that had a substantial impact on society and architecture. People deliberately bricked up windows to avoid window tax, used much larger bricks to reduce their liability for brick tax, or bought plain paper and had it filled in later to avoid wallpaper tax. Some poor people even forced themselves to live in cold dark rooms in order to avoid paying these taxes. By contrast, extremely wealthy individuals would sometimes parade their ability to pay

4480-569: The vehicle is found to have been transported by a police or gendarmerie service during any official inspection or report in the event of a road traffic offence or an accident, whether at fault or not.) It is the driver of the vehicle who must justify this tax at the time of transport, or the company employing the driver if the vehicle is used for professional purposes. Additional taxes (similar to excise duties) are levied in France: In India, almost all products are subject to excise duty, provided

4550-412: The vehicle is transported, even if the vehicle is purchased with an invoice from a large retail outlet for private use. Few people are aware of this, but it can be fined or seized if the "tax stamp" (represented by the tax capsule known as the "CRD" or "capsule représentative de droit") is not produced when the vehicle is inspected by a customs service anywhere in the country, not just at borders, or even if

4620-474: The wealthy tenants of royal land. Excise duties or taxes continued to serve political as well as financial ends. Public safety and health, public morals, environmental protection, and national defense are all rationales for the imposition of an excise. In defense of excises on strong drink, Adam Smith wrote: "It has for some time past been the policy of Great Britain to discourage the consumption of spirituous liquors, on account of their supposed tendency to ruin

4690-491: The world. They are everyday items of mass usage (even, arguably, "necessity") which bring significant revenue for governments. The first two are considered to be legal drugs, which are a cause of many illnesses (e.g. lung cancer , cirrhosis of the liver ), which are used by large swathes of the population, both being widely recognized as addictive . Gasoline (or petrol), as well as diesel and certain other fuels, meanwhile, have excise tax imposed on them mainly because they pollute

4760-429: Was considered to more of a luxury goods. In modern China this was largely expanded to excise duties on alcohol, tobacco, petroleum or telecommunication. Examples of China's excise taxes would be: There are many more goods that are subject to excise taxes like cars, other motor vehicles and luxury goods. Excise taxes in general have been heavily criticized for being regressive (disproportionate on lower income citizens) so

4830-454: Was cut to be the same rate as short-haul flights as of 1 November 2011, reducing the tax then on economy (coach) fares to the US from £60 to £12 and in premium classes (business and first) from £120 to £24. Excise An excise , or excise tax , is any duty on manufactured goods that is normally levied at the moment of manufacture for internal consumption rather than at sale. It is therefore

4900-410: Was not levied on air transport, but international agreements prevented his levying a duty on aircraft kerosene . As an alternative, Clarke introduced Air Passenger Duty, a levy collected by airlines on passengers who start their journeys at UK airports. It was initially set at £5 for European flights and £10 for long-haul flights. Children below one year of age were exempt. When APD was first introduced,

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