PART 9Other taxes and duties

Other excise duties

155Alcoholic liquor duties: rates

(1)

ALDA 1979 is amended as follows.

(2)

In section 62(1A)(a) (rate of duty on sparkling cider of a strength exceeding 5.5%) for “£264.61” substitute “ £268.99 ”.

(3)

For Part 1 of the table in Schedule 1 substitute—

“PART 1Wine or Made-wine of a Strength Not Exceeding 22%

Description of wine or made-wine

Rates of duty per hectolitre £

Wine or made-wine of a strength not exceeding 4%

£85.60

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

£117.72

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

£277.84

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

£268.99

Sparkling wine or sparkling made-wine of a strength of at least 8.5% but not exceeding 15%

£355.87

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

£370.41”.

(4)

The amendments made by this section are treated as having come into force on 21 March 2016.