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Finance Act 2007
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Finance Act 2007, Section 5 is up to date with all changes known to be in force on or before 07 November 2024. There are changes that may be brought into force at a future date. Changes that have been made appear in the content and are referenced with annotations.
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5Rates of duty on alcoholic liquorU.K.
(1)The Alcoholic Liquor Duties Act 1979 (c. 4) is amended as follows.
(2)In section 36(1AA)(a) (standard rate of duty on beer), for “£13.26” substitute “ £13.71 ”.
(3)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 “£166.70” substitute “ £172.33 ”,
(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 “£38.43” substitute “ £39.73 ”, and
(c)in paragraph (c) (rate of duty per hectolitre in any other case), for “£25.61” substitute “ £26.48 ”.
(4)For Part 1 of the Table in Schedule 1 substitute—
“Part 1U.K.Wine and 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 | 54.85 |
| Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent | 75.42 |
| Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling | 177.99 |
| Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent | 172.33 |
| 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 | 227.99 |
| Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent | 237.31”. |
(5)The amendments made by this section are deemed to have come into force on 26th March 2007.
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