Schedules

Schedule 9Small producer alcoholic products: duty discount

Section 59

I4I1Part 1Alcoholic products, other than qualifying draught products, of an alcoholic strength of less than 8.5%

Annotations:
Commencement Information
I4

Sch. 9 Pt. 1 not in force at Royal Assent, see s. 120(2)

I1

Sch. 9 Pt. 1 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

Alcoholic products, other than spirits, of an alcoholic strength of less than 3.5%

Discount band

Start threshold (hectolitres)

End threshold (hectolitres)

Marginal discount (£)

Cumulative discount (£)

1

0

5

9.27

-

2

5

50

2.32

46.35

3

50

100

1.39

150.75

4

100

200

0.46

220.25

5

200

600

-

266.25

6

600

1000

-

266.25

7

1000

4500

-0.08

266.25

Spirits of an alcoholic strength of less than 3.5%

Discount band

Start threshold (hectolitres)

End threshold (hectolitres)

Marginal discount (£)

Cumulative discount (£)

1

0

5

6.03

-

2

5

50

2.32

30.15

3

50

100

1.39

134.55

4

100

200

0.46

204.05

5

200

600

-

250.05

6

600

1000

-

250.05

7

1000

4500

-0.07

250.05

Still cider of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength of at least 3.5% but not exceeding 5.5%

Discount band

Start threshold (hectolitres)

End threshold (hectolitres)

Marginal discount (£)

Cumulative discount (£)

1

0

5

9.67

-

2

5

50

2.42

48.35

3

50

100

1.45

157.25

4

100

200

0.48

229.75

5

200

600

-

277.75

6

600

1000

-

277.75

7

1000

4500

-0.08

277.75

Beer of an alcoholic strength of at least 3.5%

Discount band

Start threshold (hectolitres)

End threshold (hectolitres)

Marginal discount (£)

Cumulative discount (£)

1

0

5

18.91

-

2

5

112.5

10.51

94.55

3

112.5

225

9.45

1224.38

4

225

450

5.25

2287.50

5

450

900

3.15

3468.75

6

900

1350

-

4886.25

7

1350

4500

-1.55

4886.25

Wine and other fermented products of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength exceeding 5.5%

Discount band

Start threshold (hectolitres)

End threshold (hectolitres)

Marginal discount (£)

Cumulative discount (£)

1

0

5

24.77

-

2

5

50

2.48

123.85

3

50

100

2.48

235.45

4

100

200

1.24

359.45

5

200

600

-

483.45

6

600

1000

-

483.45

7

1000

4500

-0.14

483.45

Spirits of an alcoholic strength of at least 3.5%

Discount band

Start threshold (hectolitres)

End threshold (hectolitres)

Marginal discount (£

Cumulative discount (£)

1

0

5

19.82

-

2

5

50

2.48

99.10

3

50

100

2.48

210.70

4

100

200

1.24

334.70

5

200

600

-

458.70

6

600

1000

-

458.70

7

1000

4500

-0.13

458.70

I3I2Part 2Qualifying draught products of an alcoholic strength of less than 8.5%

Annotations:
Commencement Information
I3

Sch. 9 Pt. 2 not in force at Royal Assent, see s. 120(2)

I2

Sch. 9 Pt. 2 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

Alcoholic products, other than spirits, of an alcoholic strength of less than 3.5%

Discount band

Start threshold (hectolitres)

End threshold (hectolitres)

Marginal discount (£)

Cumulative discount (£)

1

0

5

8.42

-

2

5

50

2.11

42.10

3

50

100

1.26

137.05

4

100

200

0.42

200.05

5

200

600

-

242.05

6

600

1000

-

242.05

7

1000

4500

-0.07

242.05

Spirits of an alcoholic strength of less than 3.5%

Discount band

Start threshold (hectolitres)

End threshold (hectolitres)

Marginal discount (£)

Cumulative discount (£)

1

0

5

5.47

-

2

5

50

2.11

27.35

3

50

100

1.26

122.30

4

100

200

0.42

185.30

5

200

600

-

227.30

6

600

1000

-

227.30

7

1000

4500

-0.06

227.30

Still cider of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength of at least 3.5% but not exceeding 5.5%

Discount band

Start threshold (hectolitres)

End threshold (hectolitres)

Marginal discount (£)

Cumulative discount (£)

1

0

5

8.78

-

2

5

50

2.19

43.90

3

50

100

1.32

142.45

4

100

200

0.44

208.45

5

200

600

-

252.45

6

600

1000

-

252.45

7

1000

4500

-0.07

252.45

Beer of an alcoholic strength of at least 3.5%

Discount band

Start threshold (hectolitres)

End threshold (hectolitres)

Marginal discount (£)

Cumulative discount (£)

1

0

5

17.17

-

2

5

112.5

9.54

85.85

3

112.5

225

8.59

1111.40

4

225

450

4.77

2077.78

5

450

900

2.86

3151.03

6

900

1350

-

4438.03

7

1350

4500

-1.41

4438.03

Wine and other fermented products of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength exceeding 5.5%

Discount band

Start threshold (hectolitres)

End threshold (hectolitres)

Marginal discount (£)

Cumulative discount (£)

1

0

5

19.08

-

2

5

50

1.91

95.40

3

50

100

1.91

181.35

4

100

200

0.95

276.85

5

200

600

-

371.85

6

600

1000

-

371.85

7

1000

4500

-0.11

371.85

Spirits of an alcoholic strength of at least 3.5%

Discount band

Start threshold (hectolitres)

End threshold (hectolitres)

Marginal discount (£)

Cumulative discount (£)

1

0

5

15.26

-

2

5

50

1.91

76.30

3

50

100

1.91

162.25

4

100

200

0.95

257.75

5

200

600

-

352.75

6

600

1000

-

352.75

7

1000

4500

-0.10

352.75