{
  "url": "https://openlegislation.uk/finance-act-2009/section-11",
  "json_url": "https://openlegislation.uk/finance-act-2009/section-11.json",
  "legislation": "ukpga/2009/10",
  "legislation_title": "Finance Act 2009",
  "legislation_url": "https://openlegislation.uk/finance-act-2009",
  "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 “£21.35” substitute “ £22.64 ”.\n(3) In section 36(1AA)(a) (standard rate of duty on beer), for “£14.96” substitute “ £16.47 ”.\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 “£188.10” substitute “ £207.20 ”,\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 “£43.37” substitute “ £47.77 ”, and\n(c) in paragraph (c) (rate of duty per hectolitre in any other case), for “£28.90” substitute “ £31.83 ”.\n(5) For the table in Schedule 1 substitute—\n“\nTable of rates of duty on wine and made-wine\nPart 1\nWine or 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\n65.94\nWine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent\n90.68\nWine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling\n214.02\nSparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent\n207.20\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\n274.13\nWine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent\n285.33\nPart 2\nWine or made-wine of a strength exceeding 22 per cent\nDescription of wine or made-wine\nRates of duty per litre of alcohol in wine or made-wine\n£\nWine or made-wine of a strength exceeding 22 per cent\n22.64.\n”\n(6) The following are revoked—\n(a) the Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order 2008 (S.I. 2008/3026), so far as relating to excise duty on alcoholic liquors, and\n(b) the Alcoholic Liquor (Surcharge on Spirits Duty) Order 2008 (S.I. 2008/3062).\n(7) The amendments made by this section are treated as having come into force on 23 April 2009.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2009/10/section/11",
    "retrieved_at": "2026-10-29T09:11:08.872832+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."
}