(1)ALDA 1979 is amended as follows.
(2)In section 36(1AA) (rates of general beer duty)—
(a)in paragraph (za) (rate of duty on lower strength beer), for “£9.17” substitute “ £8.62 ”, and
(b)in paragraph (a), (standard rate of duty on beer), for “£19.12” substitute “ £18.74 ”.
(3)In section 37(4) (rate of high strength beer duty), for “£5.09” substitute “ £5.29 ”.
(4)In section 62(1A) (rates of duty on cider), in paragraph (a) (rate of duty per hectolitre on sparkling cider of a strength exceeding 5.5%), for “£258.23” substitute “ £264.61 ”.
(5)For Part 1 of the table in Schedule 1 substitute—
| Description of wine or made-wine | Rates of duty per hectolitre £ |
|---|---|
| Wine or made-wine of a strength not exceeding 4% | 84.21 |
| Wine or made-wine of a strength exceeding 4% but not exceeding 5.5% | 115.80 |
| Wine or made-wine of a strength exceeding 5.5% but not exceeding 15% and not being sparkling | 273.31 |
| Sparkling wine or sparkling made-wine of a strength exceeding 5.5% but less than 8.5% | 264.61 |
| Sparkling wine or sparkling made-wine of a strength of at least 8.5% but not exceeding 15% | 350.07 |
| Wine or made-wine of a strength exceeding 15% but not exceeding 22% | 364.37”. |
(6)The amendments made by this section are treated as having come into force on 24 March 2014.