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Finance (No. 2) Act 2023

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Changes over time for: Schedule 7

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Section 48

Schedule 7U.K.Rates of alcohol duty

Commencement Information

I1Sch. 7 not in force at Royal Assent, see s. 120(2)

I2Sch. 7 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

TABLE 1

Alcoholic strength of alcoholic productRate of duty per litre of alcohol in the product
Less than 3.5%£9.27
At least 3.5% but less than 8.5%See Table 2
At least 8.5% but not exceeding 22%£28.50
Exceeding 22%£31.64

TABLE 2

Description of alcoholic product (of an alcoholic strength of at least 3.5% but less than 8.5%)Rate of duty per litre of alcohol in the product
(a)

Still cider

(b)

Sparkling cider of an alcoholic strength not exceeding 5.5%

£9.67
Beer£21.01
(a)

Spirits, wine and other fermented products

(b)

Sparkling cider of an alcoholic strength exceeding 5.5%

£24.77

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