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Finance Act 2014

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Alcohol

76Rates of alcoholic liquor duties

(1)ALDA 1979 is amended as follows.

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

(a)in paragraph (za) (rate of duty on lower strength beer), for “£9.17” substitute “£8.62”, and

(b)in paragraph (a), (standard rate of duty on beer), for “£19.12” substitute “£18.74”.

(3)In section 37(4) (rate of high strength beer duty), for “£5.09” substitute “£5.29”.

(4)In section 62(1A) (rates of duty on cider), in paragraph (a) (rate of duty per hectolitre on sparkling cider of a strength exceeding 5.5%), for “£258.23” substitute “£264.61”.

(5)For Part 1 of the table in Schedule 1 substitute—

PART 1Wine or made-wine of a strength not exceeding 22%
Description of wine or made-wineRates of duty per hectolitre £
Wine or made-wine of a strength not exceeding 4%84.21
Wine or made-wine of a strength exceeding 4% but not exceeding 5.5%115.80
Wine or made-wine of a strength exceeding 5.5% but not exceeding 15% and not being sparkling273.31
Sparkling wine or sparkling made-wine of a strength exceeding 5.5% but less than 8.5%264.61
Sparkling wine or sparkling made-wine of a strength of at least 8.5% but not exceeding 15%350.07
Wine or made-wine of a strength exceeding 15% but not exceeding 22%364.37.

(6)The amendments made by this section are treated as having come into force on 24 March 2014.

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