Part 1Charges, rates etc
Alcohol and tobacco
9Rates of alcoholic liquor duties
1
ALDA 1979 is amended as follows.
2
In section 5 (rate of duty on spirits), for “£22.64” substitute “
£23.80
”
.
3
In section 36(1AA)(a)
(standard rate of duty on beer), for “£16.47” substitute “
£17.32
”
.
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 “£207.20” substitute “
£217.83
”
,
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 “£47.77” substitute “
£54.04
”
, and
c
in paragraph (c)
(rate of duty per hectolitre in any other case), for “£31.83” substitute “
£36.01
”
.
5
In section 62(1A) (as amended by subsection (4))—
a
in paragraph (b), for “£54.04” substitute “
£50.22
”
, and
b
in paragraph (c), for “£36.01” substitute “
£33.46
”
.
6
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
69.32
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent
95.33
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling
225.00
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent
217.83
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
288.20
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent
299.97
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
23.80
7
The amendments made by subsections (2) to (4) and (6) are treated as having come into force on 29 March 2010.
8
The amendments made by subsection (5) come into force on 30 June 2010.