Part 1Direct and indirect taxes
Indirect taxes
21Alcoholic liquor duties: rates
(1)
ALDA 1979 is amended as follows.
(2)
In section 5 (rate of duty on spirits), for “£27.66” substitute “£28.74”.
(3)
In section 36(1AA) (rates of general beer duty)—
(a)
in paragraph (za) (rate of duty on lower strength beer), for “£8.10” substitute “£8.42”, and
(b)
in paragraph (a) (standard rate of duty on beer), for “£18.37” substitute “£19.08”.
(4)
In section 37(4) (rate of high strength beer duty), for “£5.48” substitute “£5.69”.
(5)
In section 62(1A) (rates of duty on cider)—
(a)
in paragraph (a) (rate of duty per hectolitre on sparkling cider of a strength exceeding 5.5%), for “£268.99” substitute “£279.46”,
(b)
in paragraph (b) (rate of duty per hectolitre on cider of a strength exceeding 7.5% which is not sparkling cider), for “£58.75” substitute “£61.04”, and
(c)
in paragraph (c) (rate of duty per hectolitre in any other case), for “£38.87” substitute “£40.38”.
(6)
“Table of rates of duty on wine and made-winePart 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%
88.93
Wine or made-wine of a strength exceeding 4% but not exceeding 5.5%
122.30
Wine or made-wine of a strength exceeding 5.5% but not exceeding 15% and not being sparkling
288.65
Sparkling wine or sparkling made-wine of a strength exceeding 5.5% but less than 8.5%
279.46
Sparkling wine or sparkling made-wine of a strength of 8.5% or of a strength exceeding 8.5% but not exceeding 15%
369.72
Wine or made-wine of a strength exceeding 15% but not exceeding 22%
384.82
Part 2Wine or made-wine of a strength exceeding 22%
Description of wine or made-wine
Rates of duty per litre of alcohol in wine or made-wine £
Wine or made-wine of a strength exceeding 22%
28.74”.
(7)
The amendments made by this section are treated as having come into force on 13 March 2017.