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

5

The amendments made by this section are deemed to have come into force on 26th March 2007.