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Finance Act 2019
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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.
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