Part 1Charges, rates, allowances, etc
Alcohol and tobacco duties
11Rates of alcoholic liquor duty
1
ALDA 1979 is amended as follows.
2
In section 5 (rate of duty on spirits), for “£21.35” substitute “
£22.64
”
.
3
In section 36(1AA)(a)
(standard rate of duty on beer), for “£14.96” substitute “
£16.47
”
.
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 “£188.10” substitute “
£207.20
”
,
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 “£43.37” substitute “
£47.77
”
, and
c
in paragraph (c)
(rate of duty per hectolitre in any other case), for “£28.90” substitute “
£31.83
”
.
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
65.94
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent
90.68
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling
214.02
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent
207.20
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
274.13
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent
285.33
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 wine or made-wine
£
Wine or made-wine of a strength exceeding 22 per cent
22.64.
6
The following are revoked—
a
the Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order 2008 (S.I. 2008/3026), so far as relating to excise duty on alcoholic liquors, and
b
the Alcoholic Liquor (Surcharge on Spirits Duty) Order 2008 (S.I. 2008/3062).
7
The amendments made by this section are treated as having come into force on 23 April 2009.
12Rates of tobacco products duty
1
For the table in Schedule 1 to TPDA 1979 substitute—
Table
1. Cigarettes
An amount equal to 24 per cent of the retail price plus £114.31 per thousand cigarettes
2. Cigars
£173.13 per kilogram
3. Hand-rolling tobacco
£124.45 per kilogram
4. Other smoking tobacco and chewing tobacco
£76.12 per kilogram.
2
The Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order 2008 (S.I. 2008/3026), so far as relating to excise duty on tobacco products, is revoked.
3
The amendments made by this section are treated as having come into force at 6 pm on 22 April 2009.