http://www.legislation.gov.uk/id/ukpga/2013/29

PART 4Excise duties and other taxes

Alcohol

180Rates of alcoholic liquor duties

1

ALDA 1979 is amended as follows.

2

In section 5 (rate of duty on spirits), for “£26.81” substitute “ £28.22 ”.

3

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

a

in paragraph (za) (rate of duty on lower strength beer), for “£9.76” substitute “ £9.17 ”, and

b

in paragraph (a) (standard rate of duty on beer), for “£19.51” substitute “ £19.12 ”.

4

In section 37(4) (rate of high strength beer duty), for “£4.88” substitute “ £5.09 ”.

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 “£245.32” substitute “ £258.23 ”,

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 “£56.55” substitute “ £59.52 ”, and

c

in paragraph (c) (rate of duty per hectolitre in any other case), for “£37.68” substitute “ £39.66 ”.

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
82.18
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent
113.01
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling
266.72
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent
258.23
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
341.63
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent
355.59
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
28.22

Description of wine or made-wine	Rates of duty per hectolitre £
Wine or made-wine of a strength not exceeding 4 per cent	82.18
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent	113.01
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling	266.72
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent	258.23
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	341.63
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent	355.59

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	28.22

7

The amendments made by this section are treated as having come into force on 25 March 2013.