{
  "url": "https://openlegislation.uk/finance-act-2007/section-5",
  "json_url": "https://openlegislation.uk/finance-act-2007/section-5.json",
  "legislation": "ukpga/2007/11",
  "legislation_title": "Finance Act 2007",
  "legislation_url": "https://openlegislation.uk/finance-act-2007",
  "path": "section/5",
  "kind": "section",
  "number": "5",
  "heading": "Rates of duty on alcoholic liquor",
  "text": "(1) The Alcoholic Liquor Duties Act 1979 (c. 4) is amended as follows.\n(2) In section 36(1AA)(a) (standard rate of duty on beer), for “£13.26” substitute “ £13.71 ”.\n(3) In section 62(1A) (rates of duty on cider)—\n(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 ”,\n(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\n(c) in paragraph (c) (rate of duty per hectolitre in any other case), for “£25.61” substitute “ £26.48 ”.\n(4) For Part 1 of the Table in Schedule 1 substitute—\n“Part 1\nWine and made-wine of a strength not exceeding 22 per cent\nDescription of wine or made-wine\nRates of duty per hectolitre\n£\nWine or made-wine of a strength not exceeding 4 per cent\n54.85\nWine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent\n75.42\nWine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling\n177.99\nSparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent\n172.33\nSparkling 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\n227.99\nWine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent\n237.31\n”.\n(5) The amendments made by this section are deemed to have come into force on 26th March 2007.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2007/11/section/5",
    "retrieved_at": "2026-10-29T09:12:51.142391+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}