{
  "url": "https://openlegislation.uk/finance-act-2008/section-11",
  "json_url": "https://openlegislation.uk/finance-act-2008/section-11.json",
  "legislation": "ukpga/2008/9",
  "legislation_title": "Finance Act 2008",
  "legislation_url": "https://openlegislation.uk/finance-act-2008",
  "path": "section/11",
  "kind": "section",
  "number": "11",
  "heading": "Rates of alcoholic liquor duty",
  "text": "(1) ALDA 1979 is amended as follows.\n(2) In section 5 (rate of duty on spirits), for “£19.56” substitute “ £21.35 ”.\n(3) In section 36(1AA)(a) (standard rate of duty on beer), for “£13.71” substitute “ £14.96 ”.\n(4) 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 “£172.33” substitute “ £188.10 ”,\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 “£39.73” substitute “ £43.37 ”, and\n(c) in paragraph (c) (rate of duty per hectolitre in any other case), for “£26.48” substitute “ £28.90 ”.\n(5) For the table in Schedule 1 substitute—\nTable of rates of duty on wine and made-wine\nPart 1 Wine or made-wine of a strength not exceeding 22 per cent\nDescription of wine or made-wineRates of duty per hectolitre\n£\nWine or made-wine of a strength not exceeding 4 per cent59.87\nWine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent82.32\nWine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling194.28\nSparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent188.10\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 cent248.85\nWine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent259.02\nPart 2 Wine or made-wine of a strength exceeding 22 per cent\nDescription of wine or made-wineRates of duty per litre of alcohol in the wine or made-wine\n£\nWine or made-wine of a strength exceeding 22 per cent21.35\n.\n(6) The amendments made by this section are treated as having come into force on 17 March 2008.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2008/9/section/11",
    "retrieved_at": "2026-10-28T17:05:19.453822+00:00",
    "licence": "OGL-UK-3.0",
    "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."
  }
}