Part 1Charges, rates, thresholds etc
Alcohol and tobacco
5Rates of duty on alcoholic liquor
(1)
The Alcoholic Liquor Duties Act 1979 (c. 4) is amended as follows.
(2)
In section 36(1AA)(a)
(standard rate of duty on beer), for “£13.26” substitute “
£13.71
”
.
(3)
In section 62(1A) (rates of duty on cider)—
(a)
in paragraph (a)
(rate of duty per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent), for “£166.70” substitute “
£172.33
”
,
(b)
in paragraph (b)
(rate of duty per hectolitre in the case of cider of a strength exceeding 7.5 per cent which is not sparkling cider), for “£38.43” substitute “
£39.73
”
, and
(c)
in paragraph (c)
(rate of duty per hectolitre in any other case), for “£25.61” substitute “
£26.48
”
.
(4)
“Part 1Wine and 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
54.85
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent
75.42
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling
177.99
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent
172.33
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
227.99
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent
237.31”.
(5)
The amendments made by this section are deemed to have come into force on 26th March 2007.