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Finance Act 2012

Details of the Section

2.Subsection (2) substitutes a new rate of excise duty for spirits in section 5 of the Alcoholic Liquor Duties Act 1979 (ALDA). The previous rate of £25.52 is replaced by £26.81.

3.Subsection (3)(a) substitutes a new rate of excise duty for beer of a strength exceeding 1.2 per cent but not exceeding 2.8 per cent in section 36(1AA)(za) of ALDA. The previous rate of £9.29 is replaced by £9.76.

4.Subsection (3)(b) substitutes a new rate of excise duty for beer, other than small brewery beer, in section 36(1AA)(a) of ALDA. The previous rate of £18.57 is replaced by £19.51..

5.Subsection (4) substitutes a new rate of excise duty for beer of a strength exceeding 7.5 per cent in section 37(4) of ALDA. The previous rate of £4.64 is replaced by £4.88.

6.Subsection (5)(a) substitutes a new rate of excise duty for sparkling cider of a strength exceeding 5.5 per cent in section 62(1A)(a) of ALDA. The previous rate of £233.55 is replaced by £245.32.

7.Subsection (5)(b) substitutes a new rate of excise duty for still cider of a strength exceeding 7.5 per cent in section 62 (1A)(b) of ALDA. The previous rate of £53.84 is replaced by £56.55.

8.Subsection (5)(c) substitutes a new rate of excise duty for all other ciders in section 62(1A)(c) of ALDA. The previous rate of £35.87 is replaced by £37.68.

9.Subsection (6) provides for the replacement of the Table of rates of duty on wine and made-wine in Schedule 1 to ALDA with a new table showing the new rates of duty.

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