Alcoholic liquor duties
1Rate of duty on beer
(1)In section 36(1) of the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 (rate of duty on beer), for “£11.50” substitute “£11.89”.
(2)This section shall be deemed to have come into force on 1st April 2000.
2Rates of duty on cider
(1)In section 62(1A) of the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 (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 “£161.20” substitute “£166.70”;
(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 “£37.92” substitute “£39.21”; and
(c)in paragraph (c) (rate of duty per hectolitre in any other case), for “£25.27” substitute “£26.13”.
(2)This section shall be deemed to have come into force on 1st April 2000.
3Rates of duty on wine and made-wine
(1)For Part I of the Table of rates of duty in Schedule 1 to the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 (wine and made-wine) substitute—
“Part IWine 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. | 47.58 |
| Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent. | 65.42 |
| Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling | 154.37 |
| Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but less than 8.5 per cent. | 166.70 |
| 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. | 220.54 |
| Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent. | 205.82” |
(2)This section shall be deemed to have come into force on 1st April 2000.