Schedules

I1I2Schedule 8Qualifying draught products: reduced rates

Section 50

Annotations:
Commencement Information
I1

Sch. 8 not in force at Royal Assent, see s. 120(2)

I2

Sch. 8 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

Description of alcoholic product

Rate of duty per litre of alcohol in the product

Alcoholic products of an alcoholic strength of less than 3.5%

£8.42

  1. a

    Still cider of an alcoholic strength of at least 3.5%

  2. b

    Sparkling cider of an alcoholic strength of at least 3.5% but not exceeding 5.5%

£8.78

  1. a

    Beer, spirits, wine and other fermented products of an alcoholic strength of at least 3.5% (but less than 8.5%)

  2. b

    Sparkling cider of an alcoholic strength exceeding 5.5%

£19.08