13Rates of alcoholic liquor dutiesU.K.
(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 1 U.K.WINE 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 2 U.K.WINE 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.