Finance Act 2011

Alcohol duties

13 Rates of alcoholic liquor duties

(1) ALDA 1979 is amended as follows.

(2) In section 5 (rate of duty on spirits), for “£23.80” substitute “£25.52”.

(3) In section 36(1AA)(a) (standard rate of duty on beer), for “£17.32” substitute “£18.57”.

(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 “£217.83” substitute “£233.55”,

(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 “£50.22” substitute “£53.84”, and

(c) in paragraph (c) (rate of duty per hectolitre in any other case), for “£33.46” substitute “£35.87”.

(5) For the table in Schedule 1 substitute—

“TABLE OF RATES OF DUTY ON WINE AND MADE-WIN

PART 1 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	74.32
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent	102.21
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling	241.23
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent	233.55
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	308.99
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent	321.61

PART 2 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	25.52”.

(6) The amendments made by this section are treated as having come into force on 28 March 2011.

14 General beer duty: reduced rate for lower strength beer

(1) Part 3 of ALDA 1979 (beer) is amended as follows.

(2) In section 36 (general beer duty), in subsection (1AA) (rates of duty)—

(a) before paragraph (a) insert—

“(za) in the case of beer that is of a strength which exceeds 1.2 per cent but does not exceed 2.8 per cent, £9.29 per hectolitre per cent of alcohol in the beer;”,

(b) in paragraph (a), after “that” insert “is of a strength which exceeds 2.8 per cent and”,

(c) in paragraph (b), after “small brewery beer” insert “that is of a strength which exceeds 2.8 per cent and is”, and

(d) in paragraph (c), after “small brewery beer” insert “that is of a strength which exceeds 2.8 per cent and is”.

(3) For the italic heading immediately preceding section 36A substitute “Beer from small breweries”.

(4) In section 36D (rate of general beer duty for small brewery beer from singleton breweries)—

(a) in subsection (2), after “section” insert “, unless the beer is within section 36(1AA)(za) (rate for lower strength beer)”, and

(b) in the heading after “beer” insert “(other than lower strength beer)”.

(5) In section 36F (rate of general beer duty for small brewery beer from co-operated breweries)—

(a) in subsection (2), after “section” insert “, unless the beer is within section 36(1AA)(za) (rate for lower strength beer)”, and

(b) in the heading after “beer” insert “(other than lower strength beer)”.

(6) Immediately above section 36H (power to vary reduced rate provisions) insert as an italic heading “Power to vary rates”.

(7) The amendments made by this section come into force on 1 October 2011.

15 New high strength beer duty

(1) Schedule 1 contains provision for and in connection with a duty of excise on high strength beer.

(2) The Commissioners for Her Majesty’s Revenue and Customs are responsible for the collection and management of that duty.