Schedules

Section 50

[F1 Schedule 8 U.K. Qualifying draught products: reduced rates

Textual Amendments

F1 Sch. 8 substituted (1.2.2025) by Finance Act 2025 (c. 8), s. 63(3)(6)

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%	£8.28
(a) Still cider of an alcoholic strength of at least 3.5% (b) Sparkling cider of an alcoholic strength of at least 3.5% but not exceeding 5.5%	£8.63
(a) Beer, spirits, wine and other fermented products of an alcoholic strength of at least 3.5% (but less than 8.5%) (b) Sparkling cider of an alcoholic strength exceeding 5.5%	£18.76]