SolvedSection 21 | Alcoholic liquor duties: rates
From legislation.gov.uk
(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—
| 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 |
| 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 |
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(7)The amendments made by this section are treated as having come into force on 13 March 2017.