PART 2Excise duties and other taxes

Alcohol

76Rates of alcoholic liquor duties

1

ALDA 1979 is amended as follows.

2

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

a

in paragraph (za) (rate of duty on lower strength beer), for “£9.17” substitute “ £8.62 ”, and

b

in paragraph (a), (standard rate of duty on beer), for “£19.12” substitute “ £18.74 ”.

3

In section 37(4) (rate of high strength beer duty), for “£5.09” substitute “ £5.29 ”.

4

In section 62(1A) (rates of duty on cider), in paragraph (a) (rate of duty per hectolitre on sparkling cider of a strength exceeding 5.5%), for “£258.23” substitute “ £264.61 ”.

5

For Part 1 of the table in Schedule 1 substitute—

PART 1Wine or made-wine of a strength not exceeding 22%

Description of wine or made-wine

Rates of duty per hectolitre £

Wine or made-wine of a strength not exceeding 4%

84.21

Wine or made-wine of a strength exceeding 4% but not exceeding 5.5%

115.80

Wine or made-wine of a strength exceeding 5.5% but not exceeding 15% and not being sparkling

273.31

Sparkling wine or sparkling made-wine of a strength exceeding 5.5% but less than 8.5%

264.61

Sparkling wine or sparkling made-wine of a strength of at least 8.5% but not exceeding 15%

350.07

Wine or made-wine of a strength exceeding 15% but not exceeding 22%

364.37

6

The amendments made by this section are treated as having come into force on 24 March 2014.