10.This section increases the excise duty rates on spirits, wine and made-wine, and cider and perry by 2 per cent above the Retail Price Index (RPI) and reduces the excise duty rates on beer by 6 per cent for lower strength beer, 2 per cent for the standard rate of beer duty. The duty rate for high strength beer will increase by 4.3 per cent which will result in the total duty rate for high strength beer being reduced by 0.75 per cent.
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