PART 6Excise duties

Alcoholic liquor duties

186Rates of alcoholic liquor duties

1

ALDA 1979 is amended as follows.

2

In section 5 (rate of duty on spirits), for “£25.52” substitute “ £26.81 ”.

3

In section 36(1AA) (rates of general beer duty)—

a

in paragraph (za) (rate of duty on lower strength beer), for “£9.29” substitute “ £9.76 ”, and

b

in paragraph (a) (standard rate of duty on beer), for “£18.57” substitute “ £19.51 ”.

4

In section 37(4) (rate of high strength beer duty), for “£4.64” substitute “ £4.88 ”.

5

In section 62(1A) (rates of duty on cider)—

a

in paragraph (a) (rate of duty per hectolitre on sparkling cider of a strength exceeding 5.5 per cent), for “£233.55” substitute “ £245.32 ”,

b

in paragraph (b) (rate of duty per hectolitre on cider of a strength exceeding 7.5 per cent which is not sparkling cider), for “£53.84” substitute “ £56.55 ”, and

c

in paragraph (c) (rate of duty per hectolitre in any other case), for “£35.87” substitute “ £37.68 ”.

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

78.07

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

107.36

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

253.39

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

245.32

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

324.56

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

337.82

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

26.81

7

The amendments made by this section are treated as having come into force on 26 March 2012.

187Repeal of drawback on British compounds and spirits of wine

1

Section 22 of ALDA 1979 (drawback on British compounds and spirits of wine) is repealed.

2

In consequence of the provision made by subsection (1), omit the following provisions—

a

in Schedule 1 to the Isle of Man Act 1979, paragraph 29;

b

in Schedule 8 to FA 1981, paragraph 16;

c

in Schedule 4 to FA 1994, paragraph 24;

d

in Schedule 5 to that Act, paragraph 3(1)(ha);

e

in Schedule 42 to FA 2008, paragraph 2(2).