Part 1

Direct and indirect taxes

Indirect taxes

Alcoholic liquor duties: rates
21
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
For the table in Schedule 1 substitute—

Table of rates of duty on wine and made-wine
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% | 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 2

Wine 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.