PART 2Other taxes
Alcohol
54Rates of duty on cider, wine and made-wine
1
ALDA 1979 is amended as follows.
2
In section 62(1A) (rates of duty on cider) in paragraph (a) (rate of duty on sparkling cider of a strength exceeding 5.5%), for “£279.46” substitute “
£288.10
”
.
3
For Part 1 of the table in Schedule 1 substitute—
WINE 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%
91.68
Wine or made-wine of a strength exceeding 4% but not exceeding 5.5%
126.08
Wine or made-wine of a strength exceeding 5.5% but not exceeding 15% and not being sparkling
297.57
Sparkling wine or sparkling made-wine of a strength exceeding 5.5% but less than 8.5%
288.10
Sparkling wine or sparkling made-wine of a strength of at least 8.5% but not exceeding 15%
381.15
Wine or made-wine of a strength exceeding 15% but not exceeding 22%
396.72
4
The amendments made by this section are treated as having come into force on 1 February 2019.