Section 11 Rates of alcoholic liquor duty

(1)

ALDA 1979 is amended as follows.

(2)

In section 5 (rate of duty on spirits), for “£19.56” substitute “ £21.35 ”.

(3)

In section 36(1AA)(a) (standard rate of duty on beer), for “£13.71” substitute “ £14.96 ”.

(4)

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 “£172.33” substitute “ £188.10 ”,

(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 “£39.73” substitute “ £43.37 ”, and

(c)

in paragraph (c) (rate of duty per hectolitre in any other case), for “£26.48” substitute “ £28.90 ”.

(5)

For the table in Schedule 1 substitute—

Table of rates of duty on wine and made-wine
Part 1
Wine or made-wine of a strength not exceeding 22 per cent
Description of wine or made-wine Rates of duty per hectolitre
£
Wine or made-wine of a strength not exceeding 4 per cent 59.87
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent 82.32
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling 194.28
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent 188.10
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 248.85
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent 259.02
Part 2
Wine or made-wine of a strength exceeding 22 per cent
Description of wine or made-wine Rates of duty per litre of alcohol in the wine or made-wine
£
Wine or made-wine of a strength exceeding 22 per cent 21.35

Description of wine or made-wine	Rates of duty per hectolitre
	£
Wine or made-wine of a strength not exceeding 4 per cent	59.87
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent	82.32
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling	194.28
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent	188.10
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	248.85
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent	259.02

Description of wine or made-wine	Rates of duty per litre of alcohol in the wine or made-wine
	£
Wine or made-wine of a strength exceeding 22 per cent	21.35

(6)

The amendments made by this section are treated as having come into force on 17 March 2008.