# Finance Act 2011, Section 13: Rates of alcoholic liquor duties


(1) ALDA 1979 is amended as follows.
(2) In section 5 (rate of duty on spirits), for “£23.80” substitute “ £25.52 ”.
(3) In section 36(1AA)(a) (standard rate of duty on beer), for “£17.32” substitute “ £18.57 ”.
(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 “£217.83” substitute “ £233.55 ”,
(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
(c) in paragraph (c) (rate of duty per hectolitre in any other case), for “£33.46” substitute “ £35.87 ”.
(5) For the table in Schedule 1 substitute—
“TABLE OF RATES OF DUTY ON WINE AND MADE-WIN
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
74.32
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent
102.21
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling
241.23
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent
233.55
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
308.99
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent
321.61
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
25.52
”.
(6) The amendments made by this section are treated as having come into force on 28 March 2011.

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Source: https://www.legislation.gov.uk/ukpga/2011/11/section/13 (the official version)
Page: https://openlegislation.uk/finance-act-2011/section-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.