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.