PART 2Other taxes

Alcohol

54Rates of duty on cider, wine and made-wine

1

ALDA 1979 is amended as follows.

2

In section 62(1A) (rates of duty on cider) in paragraph (a) (rate of duty on sparkling cider of a strength exceeding 5.5%), for “£279.46” substitute “£288.10”.

3

For Part 1 of the table in Schedule 1 substitute—

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%

91.68

Wine or made-wine of a strength exceeding 4% but not exceeding 5.5%

126.08

Wine or made-wine of a strength exceeding 5.5% but not exceeding 15% and not being sparkling

297.57

Sparkling wine or sparkling made-wine of a strength exceeding 5.5% but less than 8.5%

288.10

Sparkling wine or sparkling made-wine of a strength of at least 8.5% but not exceeding 15%

381.15

Wine or made-wine of a strength exceeding 15% but not exceeding 22%

396.72

4

The amendments made by this section are treated as having come into force on 1 February 2019.