{
  "url": "https://openlegislation.uk/finance-act-2012/section-186",
  "json_url": "https://openlegislation.uk/finance-act-2012/section-186.json",
  "legislation": "ukpga/2012/14",
  "legislation_title": "Finance Act 2012",
  "legislation_url": "https://openlegislation.uk/finance-act-2012",
  "path": "section/186",
  "kind": "section",
  "number": "186",
  "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 “£25.52” substitute “ £26.81 ”.\n(3) In section 36(1AA) (rates of general beer duty)—\n(a) in paragraph (za) (rate of duty on lower strength beer), for “£9.29” substitute “ £9.76 ”, and\n(b) in paragraph (a) (standard rate of duty on beer), for “£18.57” substitute “ £19.51 ”.\n(4) In section 37(4) (rate of high strength beer duty), for “£4.64” substitute “ £4.88 ”.\n(5) In section 62(1A) (rates of duty on cider)—\n(a) in paragraph (a) (rate of duty per hectolitre on sparkling cider of a strength exceeding 5.5 per cent), for “£233.55” substitute “ £245.32 ”,\n(b) in paragraph (b) (rate of duty per hectolitre on cider of a strength exceeding 7.5 per cent which is not sparkling cider), for “£53.84” substitute “ £56.55 ”, and\n(c) in paragraph (c) (rate of duty per hectolitre in any other case), for “£35.87” substitute “ £37.68 ”.\n(6) 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 £\nWine or made-wine of a strength not exceeding 4 per cent\n78.07\nWine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent\n107.36\nWine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling\n253.39\nSparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent\n245.32\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\n324.56\nWine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent\n337.82\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\n26.81\n”.\n(7) The amendments made by this section are treated as having come into force on 26 March 2012.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2012/14/section/186",
    "retrieved_at": "2026-10-29T09:08:44.989153+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."
  }
}