Part 1

Charges, rates, thresholds etc

Alcohol and tobacco

Rates of duty on alcoholic liquor
5
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
For Part 1 of the Table in Schedule 1 substitute—
Part 1

Wine 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.