Finance (No. 2) Act 2023 (c. 30)

Part 2 U.K. Alcohol Duty

Chapter 1 U.K. Charge to alcohol duty

Alcoholic products U.K.

44 Meaning of “alcoholic product” U.K.

(1) In this Part, “alcoholic product” means any of the following—

(a) spirits,

(b) beer,

(c) cider,

(d) wine, and

(e) any other fermented product.

(2) But a product listed in subsection (1) is not an alcoholic product if it is of an alcoholic strength of 1.2% or less.

(3) Schedule 6 defines each category of alcoholic product (and makes further provision in connection with the definitions).

Commencement Information

I1 S. 44 not in force at Royal Assent, see s. 120(2)

I2 S. 44 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

45 Alcoholic strength U.K.

(1) The “alcoholic strength” of an alcoholic product is the ratio, expressed as a percentage, of—

(a) the volume of the alcohol contained in the product, to

(b) the volume of the product (inclusive of the alcohol contained in it).

(2) The alcoholic strength of any alcoholic product is to be determined by reference to the product as at 20°C.

(3) The Commissioners may by regulations make provision about the means of ascertaining the alcoholic strength, weight or volume of any alcoholic product or other substance (including products or substances that are not in liquid form at 20°C) for the purposes of this Part.

(4) Regulations under subsection (3) may, in particular, include provision for ascertaining the alcoholic strength, weight or volume of anything contained in a bottle or container by reference to information given on the bottle or container or in documents relating to it.

(5) In this Part, “alcohol” means ethanol.

Commencement Information

I3 S. 45 in force at Royal Assent for specified purposes, see s. 120(1)(b)

I4 S. 45 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

46 Categories of alcoholic products: regulations U.K.

The Treasury may by regulations—

(a) amend Schedule 6;

(b) provide that a beverage of an alcoholic strength exceeding 1.2%, of a description specified by or under the regulations, is to be treated as being an alcoholic product of a particular category listed in section 44 (whether or not it would otherwise fall within another category listed in that section).

Commencement Information

I5 S. 46 in force at Royal Assent for specified purposes, see s. 120(1)(b)

I6 S. 46 in force at 1.8.2023 in so far as not already in force by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

Charge and rates U.K.

47 Alcohol duty: charge U.K.

(1) An excise duty (“alcohol duty”) is charged on alcoholic products that are produced in, or imported into, the United Kingdom.

(2) But subsection (1) is subject to the exemptions in Chapters 4 and 6.

Commencement Information

I7 S. 47 not in force at Royal Assent, see s. 120(2)

I8 S. 47 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

48 Rates U.K.

(1) Alcohol duty is charged at the rates shown in Schedule 7.

(2) But subsection (1) is subject to—

(a) section 50 (draught relief), and

(b) section 54 (small producer relief).

Commencement Information

I9 S. 48 not in force at Royal Assent, see s. 120(2)

I10 S. 48 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

49 Excise duty point and payment U.K.

(1) Alcohol duty is to be paid, and the amount chargeable is to be determined and become due, in accordance with provision made by or under—

(a) section 88;

(b) section 1 of F(No. 2)A 1992.

(2) In this Part, “excise duty point” has the meaning given by section 1 of F(No. 2)A 1992.

Commencement Information

I11 S. 49 not in force at Royal Assent, see s. 120(2)

I12 S. 49 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)