PART 9

Other taxes and duties

Other excise duties

Alcoholic liquor duties: rates
155
1
ALDA 1979 is amended as follows.
2
In section 62(1A)(a) (rate of duty on sparkling cider of a strength exceeding 5.5%) for “£264.61” substitute “ £268.99 ”.
3
For Part 1 of the table in Schedule 1 substitute—
PART 1

Wine 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% | £85.60
Wine or made-wine of a strength exceeding 4% but not exceeding 5.5% | £117.72
Wine or made-wine of a strength exceeding 5.5% but not exceeding 15% and not being sparkling | £277.84
Sparkling wine or sparkling made-wine of a strength exceeding 5.5% but less than 8.5% | £268.99
Sparkling wine or sparkling made-wine of a strength of at least 8.5% but not exceeding 15% | £355.87
Wine or made-wine of a strength exceeding 15% but not exceeding 22% | £370.41
.
4
The amendments made by this section are treated as having come into force on 21 March 2016.