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8. After the Schedule insert—
Description | A: Rate of Excise Duty | B:Upper threshold |
---|---|---|
Alcoholic beverages and alcohol— | ||
Beer | £0.80 per litre | 110 litres |
Still wine | £2.97 per litre | 90 litres |
Sparkling wine | £3.81 per litre | 60 litres |
Cider | £0.40 per litre | 20 litres |
Sparkling cider of an alcoholic strength not exceeding 5.5% by volume | £0.40 per litre | 20 litres |
Sparkling cider of an alcoholic strength exceeding 5.5% but less than 8.5% by volume | £2.88 per litre | 20 litres |
Made-wine | £2.97 per litre | 20 litres |
Spirits | £10.77 per litre | 10 litres |
Tobacco products— | ||
Cigarettes | £320.90 per 1000 cigarettes | 800 cigarettes |
Hand rolling tobacco | £271.40 per kilogram | 1 kilogram |
Other smoking tobacco and chewing tobacco | £134.24 per kilogram | 1 kilogram |
Cigars | £305.32 per kilogram | 200 cigars |
Cigarillos (a cigarillo is a cigar weighing no more than 3 grams each) | £305.32 per kilogram | 400 cigarillos |
Tobacco for heating | £75.48 per 1000 sticks | 800 sticks”. |
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