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.