PART 6Excise duties
Alcoholic liquor duties
186Rates of alcoholic liquor duties
(1)
ALDA 1979 is amended as follows.
(2)
In section 5 (rate of duty on spirits), for “£25.52” substitute “
£26.81
”
.
(3)
In section 36(1AA) (rates of general beer duty)—
(a)
in paragraph (za) (rate of duty on lower strength beer), for “£9.29” substitute “
£9.76
”
, and
(b)
in paragraph (a) (standard rate of duty on beer), for “£18.57” substitute “
£19.51
”
.
(4)
In section 37(4) (rate of high strength beer duty), for “£4.64” substitute “
£4.88
”
.
(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 per cent), for “£233.55” substitute “
£245.32
”
,
(b)
in paragraph (b) (rate of duty per hectolitre on cider of a strength exceeding 7.5 per cent which is not sparkling cider), for “£53.84” substitute “
£56.55
”
, and
(c)
in paragraph (c) (rate of duty per hectolitre in any other case), for “£35.87” substitute “
£37.68
”
.
(6)
“Table of rates of duty on wine and made-wine
PART 1Wine or 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
78.07
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent
107.36
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling
253.39
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent
245.32
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
324.56
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent
337.82
PART 2Wine or made-wine of a strength exceeding 22 per cent
Description of wine or made-wine
Rates of duty per litre of alcohol in wine or made-wine £
Wine or made-wine of a strength exceeding 22 per cent
26.81”.
(7)
The amendments made by this section are treated as having come into force on 26 March 2012.