Part 1Charges, rates, allowances, reliefs etc

Alcohol and tobacco

11Rates of alcoholic liquor duty

1

ALDA 1979 is amended as follows.

2

In section 5 (rate of duty on spirits), for “£19.56” substitute “ £21.35 ”.

3

In section 36(1AA)(a) (standard rate of duty on beer), for “£13.71” substitute “ £14.96 ”.

4

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 “£172.33” substitute “ £188.10 ”,

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 “£39.73” substitute “ £43.37 ”, and

c

in paragraph (c) (rate of duty per hectolitre in any other case), for “£26.48” substitute “ £28.90 ”.

5

For the table in Schedule 1 substitute—

Table of rates of duty on wine and made-wine

Part 1Wine 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

59.87

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

82.32

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

194.28

Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent

188.10

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

248.85

Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent

259.02

Part 2Wine or made-wine of a strength exceeding 22 per cent

Description of wine or made-wine

Rates of duty per litre of alcohol in the wine or made-wine

£

Wine or made-wine of a strength exceeding 22 per cent

21.35

6

The amendments made by this section are treated as having come into force on 17 March 2008.