186Rates of alcoholic liquor dutiesU.K.
(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—
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 | 78.07 |
| Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent | 107.36 |
| Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling | 253.39 |
| Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent | 245.32 |
| 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 cent | 324.56 |
| Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent | 337.82 |
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 | 26.81”. |
(7)The amendments made by this section are treated as having come into force on 26 March 2012.