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Finance Act 2012

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Alcoholic liquor duties

186Rates of alcoholic liquor duties

(1)ALDA 1979 is amended as follows.

(2)In section 5 (rate of duty on spirits), for “£25.52” substitute “£26.81”.

(3)In section 36(1AA) (rates of general beer duty)—

(a)in paragraph (za) (rate of duty on lower strength beer), for “£9.29” substitute “£9.76”, and

(b)in paragraph (a) (standard rate of duty on beer), for “£18.57” substitute “£19.51”.

(4)In section 37(4) (rate of high strength beer duty), for “£4.64” substitute “£4.88”.

(5)In section 62(1A) (rates of duty on cider)—

(a)in paragraph (a) (rate of duty per hectolitre on sparkling cider of a strength exceeding 5.5 per cent), for “£233.55” substitute “£245.32”,

(b)in paragraph (b) (rate of duty per hectolitre on cider of a strength exceeding 7.5 per cent which is not sparkling cider), for “£53.84” substitute “£56.55”, and

(c)in paragraph (c) (rate of duty per hectolitre in any other case), for “£35.87” substitute “£37.68”.

(6)For the table in Schedule 1 substitute—

Table of rates of duty on wine and made-wine

PART 1Wine or made-wine of a strength not exceeding 22 per cent
Description of wine or made-wineRates of duty per hectolitre £
Wine or made-wine of a strength not exceeding 4 per cent78.07
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent107.36
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling253.39
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent245.32
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 cent324.56
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent337.82
PART 2Wine or made-wine of a strength exceeding 22 per cent
Description of wine or made-wineRates of duty per litre of alcohol in wine or made-wine £
Wine or made-wine of a strength exceeding 22 per cent26.81.

(7)The amendments made by this section are treated as having come into force on 26 March 2012.

187Repeal of drawback on British compounds and spirits of wine

(1)Section 22 of ALDA 1979 (drawback on British compounds and spirits of wine) is repealed.

(2)In consequence of the provision made by subsection (1), omit the following provisions—

(a)in Schedule 1 to the Isle of Man Act 1979, paragraph 29;

(b)in Schedule 8 to FA 1981, paragraph 16;

(c)in Schedule 4 to FA 1994, paragraph 24;

(d)in Schedule 5 to that Act, paragraph 3(1)(ha);

(e)in Schedule 42 to FA 2008, paragraph 2(2).

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