{
  "url": "https://openlegislation.uk/finance-act-2011/section-13",
  "json_url": "https://openlegislation.uk/finance-act-2011/section-13.json",
  "legislation": "ukpga/2011/11",
  "legislation_title": "Finance Act 2011",
  "legislation_url": "https://openlegislation.uk/finance-act-2011",
  "path": "section/13",
  "kind": "section",
  "number": "13",
  "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 “£23.80” substitute “ £25.52 ”.\n(3) In section 36(1AA)(a) (standard rate of duty on beer), for “£17.32” substitute “ £18.57 ”.\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 “£217.83” substitute “ £233.55 ”,\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 “£50.22” substitute “ £53.84 ”, and\n(c) in paragraph (c) (rate of duty per hectolitre in any other case), for “£33.46” substitute “ £35.87 ”.\n(5) For the table in Schedule 1 substitute—\n“TABLE OF RATES OF DUTY ON WINE AND MADE-WIN\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\n74.32\nWine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent\n102.21\nWine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling\n241.23\nSparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent\n233.55\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\n308.99\nWine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent\n321.61\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\n25.52\n”.\n(6) The amendments made by this section are treated as having come into force on 28 March 2011.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2011/11/section/13",
    "retrieved_at": "2026-10-29T09:09:31.813616+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."
  }
}