PART 9Other taxes and duties
Other excise duties
152Gaming duty: rates
1
In section 11(2) of FA 1997 (rates of gaming duty), for the table substitute—
TABLE
Part of gross gaming yield
Rate
The first £2,370,500
15 per cent
The next £1,634,000
20 per cent
The next £2,861,500
30 per cent
The next £6,040,000
40 per cent
The remainder
50 per cent
2
The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2016.
153Fuel duties: aqua methanol etc
1
Schedule 17 contains provision relating to fuel duties.
2
Part 1 of the Schedule provides for charging excise duty on aqua methanol.
3
Part 2 of the Schedule contains miscellaneous amendments.
4
Part 3 of the Schedule makes provision about commencement.
154Tobacco products duty: rates
1
For the table in Schedule 1 to TPDA 1979 substitute—
TABLE
1. Cigarettes
An amount equal to 16.5% of the retail price plus £196.42 per thousand cigarettes
2. Cigars
£245.01 per kilogram
3. Hand-rolling tobacco
£198.10 per kilogram
4. Other smoking tobacco and chewing tobacco
£107.71 per kilogram
2
The amendment made by this section is treated as having come into force at 6pm on 16 March 2016.
155Alcoholic liquor duties: rates
1
ALDA 1979 is amended as follows.
2
In section 62(1A)(a) (rate of duty on sparkling cider of a strength exceeding 5.5%) for “£264.61” substitute “
£268.99
”
.
3
For Part 1 of the table in Schedule 1 substitute—
PART 1Wine or Made-wine of a Strength Not Exceeding 22%
Description of wine or made-wine
Rates of duty per hectolitre £
Wine or made-wine of a strength not exceeding 4%
£85.60
Wine or made-wine of a strength exceeding 4% but not exceeding 5.5%
£117.72
Wine or made-wine of a strength exceeding 5.5% but not exceeding 15% and not being sparkling
£277.84
Sparkling wine or sparkling made-wine of a strength exceeding 5.5% but less than 8.5%
£268.99
Sparkling wine or sparkling made-wine of a strength of at least 8.5% but not exceeding 15%
£355.87
Wine or made-wine of a strength exceeding 15% but not exceeding 22%
£370.41
4
The amendments made by this section are treated as having come into force on 21 March 2016.