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Finance Act 2017

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21Alcoholic liquor duties: ratesE+W+S+N.I.

(1)ALDA 1979 is amended as follows.

(2)In section 5 (rate of duty on spirits), for “£27.66” substitute “ £28.74 ”.

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

(a)in paragraph (za) (rate of duty on lower strength beer), for “£8.10” substitute “ £8.42 ”, and

(b)in paragraph (a) (standard rate of duty on beer), for “£18.37” substitute “ £19.08 ”.

(4)In section 37(4) (rate of high strength beer duty), for “£5.48” substitute “ £5.69 ”.

(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%), for “£268.99” substitute “ £279.46 ”,

(b)in paragraph (b) (rate of duty per hectolitre on cider of a strength exceeding 7.5% which is not sparkling cider), for “£58.75” substitute “ £61.04 ”, and

(c)in paragraph (c) (rate of duty per hectolitre in any other case), for “£38.87” substitute “ £40.38 ”.

(6)For the table in Schedule 1 substitute— Table of rates of duty on wine and made-wine

Part 1 E+W+S+N.I.Wine 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%88.93
Wine or made-wine of a strength exceeding 4% but not exceeding 5.5%122.30
Wine or made-wine of a strength exceeding 5.5% but not exceeding 15% and not being sparkling288.65
Sparkling wine or sparkling made-wine of a strength exceeding 5.5% but less than 8.5%279.46
Sparkling wine or sparkling made-wine of a strength of 8.5% or of a strength exceeding 8.5% but not exceeding 15%369.72
Wine or made-wine of a strength exceeding 15% but not exceeding 22%384.82
Part 2 E+W+S+N.I.Wine or made-wine of a strength exceeding 22%
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%28.74.

(7)The amendments made by this section are treated as having come into force on 13 March 2017.

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