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Part 1 U.K.Charges, rates, allowances, etc

Alcohol and tobacco dutiesU.K.

11Rates of alcoholic liquor dutyU.K.

(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—

U.K.Table of rates of duty on wine and made-wine
Part 1 U.K.Wine or made-wine of a strength not exceeding 22 per cent
Description of wine or made-wineRates of duty per hectolitre
£
Wine or made-wine of a strength not exceeding 4 per cent65.94
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent90.68
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling214.02
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent207.20
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 cent274.13
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent285.33
Part 2 U.K.Wine or made-wine of a strength exceeding 22 per cent
Description of wine or made-wineRates of duty per litre of alcohol in wine or made-wine
£
Wine or made-wine of a strength exceeding 22 per cent22.64.

(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 dutyU.K.

(1)For the table in Schedule 1 to TPDA 1979 substitute—

Table
1. CigarettesAn 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.