# Finance Act 2009, Section 11: Rates of alcoholic liquor duty


(1) ALDA 1979 is amended as follows.
(2) In section 5 (rate of duty on spirits), for “£21.35” substitute “ £22.64 ”.
(3) In section 36(1AA)(a) (standard rate of duty on beer), for “£14.96” substitute “ £16.47 ”.
(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 “£188.10” substitute “ £207.20 ”,
(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
(c) in paragraph (c) (rate of duty per hectolitre in any other case), for “£28.90” substitute “ £31.83 ”.
(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
65.94
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent
90.68
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling
214.02
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent
207.20
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
274.13
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent
285.33
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 wine or made-wine
£
Wine or made-wine of a strength exceeding 22 per cent
22.64.
”
(6) The following are revoked—
(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
(b) the Alcoholic Liquor (Surcharge on Spirits Duty) Order 2008 (S.I. 2008/3062).
(7) The amendments made by this section are treated as having come into force on 23 April 2009.

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Source: https://www.legislation.gov.uk/ukpga/2009/10/section/11 (the official version)
Page: https://openlegislation.uk/finance-act-2009/section-11
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.