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Finance Act 2007
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- UK Public General Acts
- 2007 c. 11
- Part 1
- Alcohol and tobacco
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Changes over time for: Cross Heading: Alcohol and tobacco
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- 19/07/2007- Amendment
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Finance Act 2007, Cross Heading: Alcohol and tobacco is up to date with all changes known to be in force on or before 01 March 2025. 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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Alcohol and tobaccoU.K.
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 1 U.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.
6Rates of tobacco products dutyU.K.
(1)For the Table in Schedule 1 to the Tobacco Products Duty Act 1979 (c. 7) substitute—
“Table
| 1. Cigarettes | An amount equal to 22 per cent of the retail price plus £108.65 per thousand cigarettes. |
| 2. Cigars | £158.24 per kilogram. |
| 3. Hand-rolling tobacco | £113.74 per kilogram. |
| 4. Other smoking tobacco and chewing tobacco | £69.57 per kilogram.” |
(2)The amendment made by subsection (1) is deemed to have come into force at 6 p.m. on 21st March 2007.
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