(1)Part 2 of F(No.2)A 2023 (alcohol duty) is amended as follows.
(2)For Schedule 7 (main rates) substitute—
| Alcoholic strength of alcoholic product | Rate of duty per litre of alcohol in the product |
|---|---|
| Less than 3.5% | £9.61 |
| At least 3.5% but less than 8.5% | See Table 2 |
| At least 8.5% but not exceeding 22% | £29.54 |
| Exceeding 22% | £32.79 |
| Description of alcoholic product (of an alcoholic strength of at least 3.5% but less than 8.5%) | Rate of duty per litre of alcohol in the product |
|---|---|
(a) Still cider (b) Sparkling cider of an alcoholic strength not exceeding 5.5% | £10.02 |
| Beer | £21.78 |
(a) Spirits, wine and other fermented products (b) Sparkling cider of an alcoholic strength exceeding 5.5% | £25.67”. |
(3)For Schedule 8 (reduced rates for qualifying draught products) substitute—
| Description of alcoholic product | Rate of duty per litre of alcohol in the product |
|---|---|
| Alcoholic products of an alcoholic strength of less than 3.5% | £8.28 |
(a) Still cider of an alcoholic strength of at least 3.5% (b) Sparkling cider of an alcoholic strength of at least 3.5% but not exceeding 5.5% | £8.63 |
(a) Beer, spirits, wine and other fermented products of an alcoholic strength of at least 3.5% (but less than 8.5%) (b) Sparkling cider of an alcoholic strength exceeding 5.5% | £18.76”. |
(4)For Schedule 9 (duty discount for small producer alcoholic products)—
| Alcoholic products, other than spirits, of an alcoholic strength of less than 3.5% | ||||
|---|---|---|---|---|
| Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) |
| 1 | 0 | 5 | 9.61 | - |
| 2 | 5 | 50 | 2.44 | 48.05 |
| 3 | 50 | 100 | 1.47 | 157.99 |
| 4 | 100 | 200 | 0.49 | 231.28 |
| 5 | 200 | 600 | - | 280.15 |
| 6 | 600 | 1000 | - | 280.15 |
| 7 | 1000 | 4500 | -0.08 | 280.15 |
| Spirits of an alcoholic strength of less than 3.5% | ||||
|---|---|---|---|---|
| Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) |
| 1 | 0 | 5 | 6.35 | - |
| 2 | 5 | 50 | 2.44 | 31.76 |
| 3 | 50 | 100 | 1.47 | 141.70 |
| 4 | 100 | 200 | 0.49 | 214.99 |
| 5 | 200 | 600 | - | 263.86 |
| 6 | 600 | 1000 | - | 263.86 |
| 7 | 1000 | 4500 | -0.08 | 263.86 |
| Still cider of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength of at least 3.5% but not exceeding 5.5% | ||||
|---|---|---|---|---|
| Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) |
| 1 | 0 | 5 | 10.02 | - |
| 2 | 5 | 50 | 2.55 | 50.10 |
| 3 | 50 | 100 | 1.53 | 164.78 |
| 4 | 100 | 200 | 0.51 | 241.24 |
| 5 | 200 | 600 | - | 292.21 |
| 6 | 600 | 1000 | - | 292.21 |
| 7 | 1000 | 4500 | -0.08 | 292.21 |
| Beer of an alcoholic strength of at least 3.5% | ||||
|---|---|---|---|---|
| Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) |
| 1 | 0 | 5 | 19.94 | - |
| 2 | 5 | 112.5 | 11.08 | 99.68 |
| 3 | 112.5 | 225 | 9.97 | 1290.33 |
| 4 | 225 | 450 | 5.54 | 2411.75 |
| 5 | 450 | 900 | 3.32 | 3657.77 |
| 6 | 900 | 1350 | - | 5153.00 |
| 7 | 1350 | 4500 | -1.64 | 5153.00 |
| Wine and other fermented products of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength exceeding 5.5% | ||||
|---|---|---|---|---|
| Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) |
| 1 | 0 | 5 | 25.67 | - |
| 2 | 5 | 50 | 2.61 | 128.35 |
| 3 | 50 | 100 | 2.61 | 245.84 |
| 4 | 100 | 200 | 1.31 | 376.37 |
| 5 | 200 | 600 | - | 506.91 |
| 6 | 600 | 1000 | - | 506.91 |
| 7 | 1000 | 4500 | -0.14 | 506.91 |
| Spirits of an alcoholic strength of at least 3.5% | ||||
|---|---|---|---|---|
| Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) |
| 1 | 0 | 5 | 20.89 | - |
| 2 | 5 | 50 | 2.61 | 104.43 |
| 3 | 50 | 100 | 2.61 | 221.92 |
| 4 | 100 | 200 | 1.31 | 352.46 |
| 5 | 200 | 600 | - | 483.00 |
| 6 | 600 | 1000 | - | 483.00 |
| 7 | 1000 | 4500 | -0.14 | 483.00 |
| Alcoholic products, other than spirits, of an alcoholic strength of less than 3.5% | ||||
|---|---|---|---|---|
| Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) |
| 1 | 0 | 5 | 8.28 | - |
| 2 | 5 | 50 | 2.11 | 41.40 |
| 3 | 50 | 100 | 1.26 | 136.13 |
| 4 | 100 | 200 | 0.42 | 199.28 |
| 5 | 200 | 600 | - | 241.38 |
| 6 | 600 | 1000 | - | 241.38 |
| 7 | 1000 | 4500 | -0.07 | 241.38 |
| Spirits of an alcoholic strength of less than 3.5% | ||||
|---|---|---|---|---|
| Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) |
| 1 | 0 | 5 | 5.47 | - |
| 2 | 5 | 50 | 2.11 | 27.37 |
| 3 | 50 | 100 | 1.26 | 122.09 |
| 4 | 100 | 200 | 0.42 | 185.24 |
| 5 | 200 | 600 | - | 227.34 |
| 6 | 600 | 1000 | - | 227.34 |
| 7 | 1000 | 4500 | -0.06 | 227.34 |
| Still cider of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength of at least 3.5% but not exceeding 5.5% | ||||
|---|---|---|---|---|
| Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) |
| 1 | 0 | 5 | 8.63 | - |
| 2 | 5 | 50 | 2.20 | 43.15 |
| 3 | 50 | 100 | 1.32 | 141.93 |
| 4 | 100 | 200 | 0.44 | 207.78 |
| 5 | 200 | 600 | - | 251.68 |
| 6 | 600 | 1000 | - | 251.68 |
| 7 | 1000 | 4500 | -0.07 | 251.68 |
| Beer of an alcoholic strength of at least 3.5% | ||||
|---|---|---|---|---|
| Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) |
| 1 | 0 | 5 | 17.17 | - |
| 2 | 5 | 112.5 | 9.54 | 85.86 |
| 3 | 112.5 | 225 | 8.59 | 1111.41 |
| 4 | 225 | 450 | 4.77 | 2077.34 |
| 5 | 450 | 900 | 2.86 | 3150.59 |
| 6 | 900 | 1350 | - | 4438.49 |
| 7 | 1350 | 4500 | -1.41 | 4438.49 |
| Wine and other fermented products of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength exceeding 5.5% | ||||
|---|---|---|---|---|
| Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) |
| 1 | 0 | 5 | 18.76 | - |
| 2 | 5 | 50 | 1.91 | 93.80 |
| 3 | 50 | 100 | 1.91 | 179.66 |
| 4 | 100 | 200 | 0.95 | 275.06 |
| 5 | 200 | 600 | - | 370.46 |
| 6 | 600 | 1000 | - | 370.46 |
| 7 | 1000 | 4500 | -0.11 | 370.46 |
| Spirits of an alcoholic strength of at least 3.5% | ||||
|---|---|---|---|---|
| Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) |
| 1 | 0 | 5 | 15.26 | - |
| 2 | 5 | 50 | 1.91 | 76.32 |
| 3 | 50 | 100 | 1.91 | 162.18 |
| 4 | 100 | 200 | 0.95 | 257.58 |
| 5 | 200 | 600 | - | 352.98 |
| 6 | 600 | 1000 | - | 352.98 |
| 7 | 1000 | 4500 | -0.10 | 352.98”. |
(5)In consequence of the amendments made by the preceding subsections of this section, in Schedule 2 to the Travellers’ Allowances Order 1994 (which provides in certain circumstances for a simplified calculation of excise duty on goods brought into Great Britain)—
(a)in the entry relating to beer, in the second column, for “£0.88” substitute “£0.91”,
(b)in the entry relating to still wine, in the second column, for “£3.28” substitute “£3.40”,
(c)in the entry relating to sparkling wine, in the second column, for “£3.28” substitute “£3.40”,
(d)in the entry relating to cider, in the second column, for “£0.44” substitute “£0.46”,
(e)in the entry relating to sparkling cider of an alcoholic strength not exceeding 5.5% by volume, in the second column, for “£0.44” substitute “£0.46”,
(f)in the entry relating to sparkling cider of an alcoholic strength exceeding 5.5% but less than 8.5% by volume, in the second column, for “£1.73” substitute “£1.80”,
(g)in the entry relating to other fermented products, in the second column, for “£3.28” substitute “£3.40”, and
(h)in the entry relating to spirits, in the second column, for “£11.88” substitute “£12.30”.
(6)The amendments made by this section are treated as having come into force on 1 February 2025.