Section 5 | Rates of duty on alcoholic liquor

From legislation.gov.uk

(1)The Alcoholic Liquor Duties Act 1979 (c. 4) is amended as follows.

(2)In section 36(1AA)(a) (standard rate of duty on beer), for “£13.26” substitute “ £13.71 ”.

(3)In section 62(1A) (rates of duty on cider)—

(a)in paragraph (a) (rate of duty per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent), for “£166.70” substitute “ £172.33 ”,

(b)in paragraph (b) (rate of duty per hectolitre in the case of cider of a strength exceeding 7.5 per cent which is not sparkling cider), for “£38.43” substitute “ £39.73 ”, and

(c)in paragraph (c) (rate of duty per hectolitre in any other case), for “£25.61” substitute “ £26.48 ”.

(4)For Part 1 of the Table in Schedule 1 substitute—

Table shown as text

Description of wine or made-wine Rates of duty per hectolitre £ Wine or made-wine of a strength not exceeding 4 per cent 54.85 Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent 75.42 Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling 177.99 Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent 172.33 Sparkling wine or sparkling made-wine of a strength of 8.5 per cent or of a strength exceeding 8.5 per cent but not exceeding 15 per cent 227.99 Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent 237.31

(5)The amendments made by this section are deemed to have come into force on 26th March 2007.