Finance Act 2010

Alcohol and tobacco

9 Rates of alcoholic liquor duties

(1) ALDA 1979 is amended as follows.

(2) In section 5 (rate of duty on spirits), for “£22.64” substitute “£23.80”.

(3) In section 36(1AA)(a) (standard rate of duty on beer), for “£16.47” substitute “£17.32”.

(4) In section 62(1A) (rates of duty on cider)—

(a) in paragraph (a) (rate of duty per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent), for “£207.20” substitute “£217.83”,

(b) in paragraph (b) (rate of duty per hectolitre in the case of cider of a strength exceeding 7.5 per cent which is not sparkling cider), for “£47.77” substitute “£54.04”, and

(c) in paragraph (c) (rate of duty per hectolitre in any other case), for “£31.83” substitute “£36.01”.

(5) In section 62(1A) (as amended by subsection (4))—

(a) in paragraph (b), for “£54.04” substitute “£50.22”, and

(b) in paragraph (c), for “£36.01” substitute “£33.46”.

(6) For the table in Schedule 1 substitute—

“TABLE OF RATES OF DUTY ON WINE AND MADE-WINE

PART 1 WINE OR MADE-WINE OF A STRENGTH NOT EXCEEDING 22 PER CENT

Description of wine or made-wine	Rates of duty per hectolitre £
Wine or made-wine of a strength not exceeding 4 per cent	69.32
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent	95.33
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling	225.00
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent	217.83
Sparkling wine or sparkling made-wine of a strength of 8.5 per cent or of a strength exceeding 8.5 per cent but not exceeding 15 per cent	288.20
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent	299.97

PART 2 WINE OR MADE-WINE OF A STRENGTH EXCEEDING 22 PER CENT

Description of wine or made-wine	Rates of duty per litre of alcohol in wine or made-wine £
Wine or made-wine of a strength exceeding 22 per cent	23.80”.

(7) The amendments made by subsections (2) to (4) and (6) are treated as having come into force on 29 March 2010.

(8) The amendments made by subsection (5) come into force on 30 June 2010.

10 Rates of tobacco products duty

(1) For the table in Schedule 1 to TPDA 1979 substitute—

“TABLE

1.  Cigarettes	An amount equal to 24 per cent of the retail price plus £119.03 per thousand cigarettes
2.  Cigars	£180.28 per kilogram
3.  Hand-rolling tobacco	£129.59 per kilogram
4.  Other smoking tobacco and chewing tobacco	£79.26 per kilogram”.

(2) The amendment made by subsection (1) is treated as having come into force at 6 pm on 24 March 2010.