Alcohol and tobacco dutiesU.K.
11Rates of alcoholic liquor dutyU.K.
(1)ALDA 1979 is amended as follows.
(2)In section 5 (rate of duty on spirits), for “£21.35” substitute “ £22.64 ”.
(3)In section 36(1AA)(a) (standard rate of duty on beer), for “£14.96” substitute “ £16.47 ”.
(4)In section 62(1A) (rates of duty on cider)—
(a)in paragraph (a) (rate of duty per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent), for “£188.10” substitute “ £207.20 ”,
(b)in paragraph (b) (rate of duty per hectolitre in the case of cider of a strength exceeding 7.5 per cent which is not sparkling cider), for “£43.37” substitute “ £47.77 ”, and
(c)in paragraph (c) (rate of duty per hectolitre in any other case), for “£28.90” substitute “ £31.83 ”.
(5)For the table in Schedule 1 substitute—
U.K.“Table of rates of duty on wine and made-wine
Part 1 U.K.Wine or made-wine of a strength not exceeding 22 per cent
| Description of wine or made-wine | Rates of duty per hectolitre |
|---|---|
| £ | |
| Wine or made-wine of a strength not exceeding 4 per cent | 65.94 |
| Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent | 90.68 |
| Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling | 214.02 |
| Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent | 207.20 |
| Sparkling wine or sparkling made-wine of a strength of 8.5 per cent or of a strength exceeding 8.5 per cent but not exceeding 15 per cent | 274.13 |
| Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent | 285.33 |
Part 2 U.K.Wine or made-wine of a strength exceeding 22 per cent
| Description of wine or made-wine | Rates of duty per litre of alcohol in wine or made-wine |
|---|---|
| £ | |
| Wine or made-wine of a strength exceeding 22 per cent | 22.64.” |
(6)The following are revoked—
(a)the Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order 2008 (S.I. 2008/3026), so far as relating to excise duty on alcoholic liquors, and
(b)the Alcoholic Liquor (Surcharge on Spirits Duty) Order 2008 (S.I. 2008/3062).
(7)The amendments made by this section are treated as having come into force on 23 April 2009.
12Rates of tobacco products dutyU.K.
(1)For the table in Schedule 1 to TPDA 1979 substitute—
“Table
| 1. Cigarettes | An amount equal to 24 per cent of the retail price plus £114.31 per thousand cigarettes |
| 2. Cigars | £173.13 per kilogram |
| 3. Hand-rolling tobacco | £124.45 per kilogram |
| 4. Other smoking tobacco and chewing tobacco | £76.12 per kilogram.” |
(2)The Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order 2008 (S.I. 2008/3026), so far as relating to excise duty on tobacco products, is revoked.
(3)The amendments made by this section are treated as having come into force at 6 pm on 22 April 2009.