http://www.legislation.gov.uk/id/ukpga/2016/24/enacted

PART 9Other taxes and duties

Other excise duties

155Alcoholic liquor duties: rates

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 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%
£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

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.