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PART 2 U.K.Other taxes

AlcoholU.K.

54Rates of duty on cider, wine and made-wineU.K.

(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%U.K.
Description of wine or made-wineRates 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 sparkling297.57
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.