PART 2Excise duties and other taxes
Alcohol
53Rates of alcoholic liquor duties
1
ALDA 1979 is amended as follows.
2
In section 5 (rate of duty on spirits), for “£28.22” substitute “
£27.66
”
.
3
In section 36(1AA) (rates of general beer duty)—
a
in paragraph (za) (rate of duty on lower strength beer), for “£8.62” substitute “
£8.10
”
, and
b
in paragraph (a) (standard rate of duty on beer), for “£18.74” substitute “
£18.37
”
.
4
In section 37(4) (rate of high strength beer duty), for “£5.29” substitute “
£5.48
”
.
5
In section 62(1A) (rates of duty on cider)—
a
in paragraph (b) (cider of strength exceeding 7.5% which is not sparkling cider) for “£59.52” substitute “
£58.75
”
, and
b
in paragraph (c) (other cider), for “£39.66” substitute “
£38.87
”
.
6
For Part 2 of the table in Schedule 1 substitute—
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
27.66
7
The amendments made by this section are treated as having come into force on 23 March 2015.