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Finance Act 2016

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Other excise duties

152Gaming duty: rates

(1)In section 11(2) of FA 1997 (rates of gaming duty), for the table substitute—

TABLE
Part of gross gaming yieldRate
The first £2,370,50015 per cent
The next £1,634,00020 per cent
The next £2,861,50030 per cent
The next £6,040,00040 per cent
The remainder50 per cent.

(2)The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2016.

153Fuel duties: aqua methanol etc

(1)Schedule 17 contains provision relating to fuel duties.

(2)Part 1 of the Schedule provides for charging excise duty on aqua methanol.

(3)Part 2 of the Schedule contains miscellaneous amendments.

(4)Part 3 of the Schedule makes provision about commencement.

154Tobacco products duty: rates

(1)For the table in Schedule 1 to TPDA 1979 substitute—

TABLE
1. CigarettesAn amount equal to 16.5% of the retail price plus £196.42 per thousand cigarettes
2. Cigars£245.01 per kilogram
3. Hand-rolling tobacco£198.10 per kilogram
4. Other smoking tobacco and chewing tobacco£107.71 per kilogram.

(2)The amendment made by this section is treated as having come into force at 6pm on 16 March 2016.

155Alcoholic liquor duties: rates

(1)ALDA 1979 is amended as follows.

(2)In section 62(1A)(a) (rate of duty on sparkling cider of a strength exceeding 5.5%) for “£264.61” substitute “£268.99”.

(3)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%£85.60
Wine or made-wine of a strength exceeding 4% but not exceeding 5.5%£117.72
Wine or made-wine of a strength exceeding 5.5% but not exceeding 15% and not being sparkling£277.84
Sparkling wine or sparkling made-wine of a strength exceeding 5.5% but less than 8.5%£268.99
Sparkling wine or sparkling made-wine of a strength of at least 8.5% but not exceeding 15%£355.87
Wine or made-wine of a strength exceeding 15% but not exceeding 22%£370.41.

(4)The amendments made by this section are treated as having come into force on 21 March 2016.

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