Part 1Excise duties

Alcoholic liquor duties

3Rate of duty on beer

1

In section 36(1AA)(a) of ALDA 1979 (rate of duty on beer) for “£12.92” substitute “ £13.26 ”.

2

This section shall be deemed to have come into force at midnight on 26th March 2006.

4Rates of duty on wine and made-wine

1

For Part 1 of the Table of rates of duty in Schedule 1 to ALDA 1979 (rates of duty on wine and made-wine) substitute—

Part 1Wine 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

53.06

Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent

72.95

Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling

172.17

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

229.55

2

This section shall be deemed to have come into force at midnight on 26th March 2006.

5Repeal of provisions of ALDA 1979 of no practical utility etc

1

The following provisions of ALDA 1979 shall cease to have effect—

a

section 12(4) (power to refuse or revoke distiller's licence where premises near to premises of a rectifier, registered brewer or vinegar-maker);

b

section 14 (duty on spirits – attenuation charge);

c

section 15(4) (provision of accommodation in distiller's warehouse);

d

section 18(5) (power to refuse licence as a rectifier where premises near to premises of a distillery);

e

section 21 (restrictions relating to rectifiers);

f

section 24 (restriction on carrying on of other trades by distiller or rectifier);

g

section 26 (importation and exportation of spirits);

h

section 32 (restriction on transfer of British spirits in warehouses);

i

section 35 (returns as to importation, manufacture, sale or use of alcohols);

j

section 55A (wine and made-wine of a strength not exceeding 5.5%);

k

section 67 (power to regulate keeping of dutiable alcoholic liquors by wholesalers and retailers);

l

section 69 (miscellaneous provisions as to wholesalers and retailers of spirits);

m

section 71 (penalty for mis-describing liquor as spirits);

n

section 74 (liquor to be deemed wine or spirits); and

o

section 82 (power to make regulations with respect to stills).

2

In consequence of the repeal of section 55A of ALDA 1979, that Act is amended as follows.

3

In section 54 (wine: charge of excise duty), in subsection (4A), for “wine to which section 55A below applies” substitute “ wine of a strength not exceeding 5.5 per cent ”.

4

In section 55 (made-wine: charge of excise duty), in subsections (4A) and (5)(d), for “made-wine to which section 55A below applies” substitute “ made-wine of a strength not exceeding 5.5 per cent ”.