Section 50
Schedule 8U.K.Qualifying draught products: reduced rates
Commencement Information
I1Sch. 8 not in force at Royal Assent, see s. 120(2)
I2Sch. 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 |
(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% | £8.78 |
(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% | £19.08 |