Finance (No. 2) Act 2023

Chwilio Deddfwriaeth

Teitl: (neu eiriau allweddol yn y teitl)

Blwyddyn:

Rhif:

Math:

Finance (No. 2) Act 2023

Status:

Dyma’r fersiwn wreiddiol (fel y’i gwnaed yn wreiddiol).

Section 59

Schedule 9Small producer alcoholic products: duty discount

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

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

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

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

Yn ôl i’r brig

Options/Help

You have chosen to open The Whole Act

The Whole Act you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Continue to open

You have chosen to open The Whole Act as a PDF

The Whole Act you have selected contains over 200 provisions and might take some time to download.

Would you like to continue?

Continue to open

You have chosen to open y Ddeddf Gyfan

Y Ddeddf Gyfan you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Continue to open

You have chosen to open y Ddeddf Gyfan heb Atodlenni

Y Ddeddf Gyfan heb Atodlenni you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Continue to open

You have chosen to open Schedules only

Y Rhestrau you have selected contains over 200 provisions and might take some time to download. You may also experience some issues with your browser, such as an alert box that a script is taking a long time to run.

Would you like to continue?

Continue to open

Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

Y Diweddaraf sydd Ar Gael (diwygiedig):Y fersiwn ddiweddaraf sydd ar gael o’r ddeddfwriaeth yn cynnwys newidiadau a wnaed gan ddeddfwriaeth ddilynol ac wedi eu gweithredu gan ein tîm golygyddol. Gellir gweld y newidiadau nad ydym wedi eu gweithredu i’r testun eto yn yr ardal ‘Newidiadau i Ddeddfwriaeth’.

Gwreiddiol (Fel y’i Deddfwyd neu y’i Gwnaed): Mae'r wreiddiol fersiwn y ddeddfwriaeth fel ag yr oedd pan gafodd ei deddfu neu eu gwneud. Ni wnaed unrhyw newidiadau i’r testun.

Dewisiadau Agor

Dewisiadau gwahanol i agor deddfwriaeth er mwyn gweld rhagor o gynnwys ar y sgrin ar yr un pryd

Rhagor o Adnoddau

Gallwch wneud defnydd o ddogfennau atodol hanfodol a gwybodaeth ar gyfer yr eitem ddeddfwriaeth o’r tab hwn. Yn ddibynnol ar yr eitem ddeddfwriaeth sydd i’w gweld, gallai hyn gynnwys:

y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
manylion rhoi grym a newid cyffredinol
pob fformat o’r holl ddogfennau cysylltiedig
slipiau cywiro
dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill

Rhagor o Adnoddau

Defnyddiwch y ddewislen hon i agor dogfennau hanfodol sy’n cyd-fynd â’r ddeddfwriaeth a gwybodaeth am yr eitem hon o ddeddfwriaeth. Gan ddibynnu ar yr eitem o ddeddfwriaeth sy’n cael ei gweld gall hyn gynnwys:

y PDF print gwreiddiol y fel deddfwyd fersiwn a ddefnyddiwyd am y copi print
slipiau cywiro

liciwch ‘Gweld Mwy’ neu ddewis ‘Rhagor o Adnoddau’ am wybodaeth ychwanegol gan gynnwys

rhestr o newidiadau a wnaed gan a/neu yn effeithio ar yr eitem hon o ddeddfwriaeth
manylion rhoi grym a newid cyffredinol
pob fformat o’r holl ddogfennau cysylltiedig
dolenni i ddeddfwriaeth gysylltiedig ac adnoddau gwybodaeth eraill

legislation.gov.uk

Chwilio Deddfwriaeth

Finance (No. 2) Act 2023

Pa Fersiwn

Dewisiadau Agor

Rhagor o Adnoddau

Status:

Schedule 9Small producer alcoholic products: duty discount

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

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

Options/Help

Print Options

PrintThe Whole Act

PrintThis Schedule only

You have chosen to open The Whole Act

You have chosen to open The Whole Act as a PDF

You have chosen to open y Ddeddf Gyfan

You have chosen to open y Ddeddf Gyfan heb Atodlenni

You have chosen to open Schedules only

Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

Dewisiadau Agor

Rhagor o Adnoddau

Rhagor o Adnoddau

legislation.gov.uk

Chwilio Deddfwriaeth

Finance (No. 2) Act 2023

You are here:

Pa Fersiwn

Dewisiadau Agor

Rhagor o Adnoddau

Status:

Schedule 9Small producer alcoholic products: duty discount

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

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

Options/Help

Print Options

PrintThe Whole Act

PrintThis Schedule only

You have chosen to open The Whole Act

You have chosen to open The Whole Act as a PDF

You have chosen to open y Ddeddf Gyfan

You have chosen to open y Ddeddf Gyfan heb Atodlenni

You have chosen to open Schedules only

Mae deddfwriaeth ar gael mewn fersiynau gwahanol:

Dewisiadau Agor

Rhagor o Adnoddau

Rhagor o Adnoddau