http://www.legislation.gov.uk/id/ukpga/2007/11/part/1

Part 1Charges, rates, thresholds etc

Alcohol and tobacco

5Rates of duty on alcoholic liquor

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 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
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

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 duty

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.

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.