{
  "url": "https://openlegislation.uk/finance-act-2010/section-9",
  "json_url": "https://openlegislation.uk/finance-act-2010/section-9.json",
  "legislation": "ukpga/2010/13",
  "legislation_title": "Finance Act 2010",
  "legislation_url": "https://openlegislation.uk/finance-act-2010",
  "path": "section/9",
  "kind": "section",
  "number": "9",
  "heading": "Rates of alcoholic liquor duties",
  "text": "(1) ALDA 1979 is amended as follows.\n(2) In section 5 (rate of duty on spirits), for “£22.64” substitute “ £23.80 ”.\n(3) In section 36(1AA)(a) (standard rate of duty on beer), for “£16.47” substitute “ £17.32 ”.\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 “£207.20” substitute “ £217.83 ”,\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 “£47.77” substitute “ £54.04 ”, and\n(c) in paragraph (c) (rate of duty per hectolitre in any other case), for “£31.83” substitute “ £36.01 ”.\n(5) In section 62(1A) (as amended by subsection (4))—\n(a) in paragraph (b), for “£54.04” substitute “ £50.22 ”, and\n(b) in paragraph (c), for “£36.01” substitute “ £33.46 ”.\n(6) For the table in Schedule 1 substitute—\n“TABLE 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 £\nWine or made-wine of a strength not exceeding 4 per cent\n69.32\nWine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent\n95.33\nWine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling\n225.00\nSparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent\n217.83\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\n288.20\nWine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent\n299.97\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 £\nWine or made-wine of a strength exceeding 22 per cent\n23.80\n”.\n(7) The amendments made by subsections (2) to (4) and (6) are treated as having come into force on 29 March 2010.\n(8) The amendments made by subsection (5) come into force on 30 June 2010.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2010/13/section/9",
    "retrieved_at": "2026-10-29T09:10:09.149991+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."
  }
}