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.