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-winePART 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.