Background Note
12.This section increases the excise duty rates on all alcoholic liquor by 2 per cent above inflation for all alcoholic drinks except for still cider and lower strength sparkling cider which will increase by 10 per cent above inflation.
13.This section also provides for the increase by 10 per cent above inflation in the duty rates on still cider and lower strength sparkling cider to be replaced on 30 June 2010 with an increase of 2 per cent above inflation from current rates (in line with that imposed on all other alcoholic drinks).