Part 1Charges, rates, allowances etc

Alcohol duties

13Rates of alcoholic liquor duties

1

ALDA 1979 is amended as follows.

2

In section 5 (rate of duty on spirits), for “£23.80” substitute “ £25.52 ”.

3

In section 36(1AA)(a) (standard rate of duty on beer), for “£17.32” substitute “ £18.57 ”.

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 “£217.83” substitute “ £233.55 ”,

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 “£50.22” substitute “ £53.84 ”, and

c

in paragraph (c) (rate of duty per hectolitre in any other case), for “£33.46” substitute “ £35.87 ”.

5

For the table in Schedule 1 substitute—

TABLE OF RATES OF DUTY ON WINE AND MADE-WIN

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

74.32

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

102.21

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

241.23

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

233.55

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

308.99

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

321.61

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

25.52

6

The amendments made by this section are treated as having come into force on 28 March 2011.