8. After the Schedule insert—
| Description | A: Rate of Excise Duty | B:Upper threshold |
|---|---|---|
| Alcoholic beverages and alcohol— | ||
| Beer | £0.80 per litre | 110 litres |
| Still wine | £2.97 per litre | 90 litres |
| Sparkling wine | £3.81 per litre | 60 litres |
| Cider | £0.40 per litre | 20 litres |
| Sparkling cider of an alcoholic strength not exceeding 5.5% by volume | £0.40 per litre | 20 litres |
| Sparkling cider of an alcoholic strength exceeding 5.5% but less than 8.5% by volume | £2.88 per litre | 20 litres |
| Made-wine | £2.97 per litre | 20 litres |
| Spirits | £10.77 per litre | 10 litres |
| Tobacco products— | ||
| Cigarettes | £320.90 per 1000 cigarettes | 800 cigarettes |
| Hand rolling tobacco | £271.40 per kilogram | 1 kilogram |
| Other smoking tobacco and chewing tobacco | £134.24 per kilogram | 1 kilogram |
| Cigars | £305.32 per kilogram | 200 cigars |
Cigarillos (a cigarillo is a cigar weighing no more than 3 grams each) | £305.32 per kilogram | 400 cigarillos |
| Tobacco for heating | £75.48 per 1000 sticks | 800 sticks”. |