{
  "url": "https://openlegislation.uk/finance-act-2014/section-76",
  "json_url": "https://openlegislation.uk/finance-act-2014/section-76.json",
  "legislation": "ukpga/2014/26",
  "legislation_title": "Finance Act 2014",
  "legislation_url": "https://openlegislation.uk/finance-act-2014",
  "path": "section/76",
  "kind": "section",
  "number": "76",
  "heading": "Rates of alcoholic liquor duties",
  "text": "(1) ALDA 1979 is amended as follows.\n(2) In section 36(1AA) (rates of general beer duty)—\n(a) in paragraph (za) (rate of duty on lower strength beer), for “£9.17” substitute “ £8.62 ”, and\n(b) in paragraph (a), (standard rate of duty on beer), for “£19.12” substitute “ £18.74 ”.\n(3) In section 37(4) (rate of high strength beer duty), for “£5.09” substitute “ £5.29 ”.\n(4) In section 62(1A) (rates of duty on cider), in paragraph (a) (rate of duty per hectolitre on sparkling cider of a strength exceeding 5.5%), for “£258.23” substitute “ £264.61 ”.\n(5) For Part 1 of the table in Schedule 1 substitute—\n“ PART 1\nWine or made-wine of a strength not exceeding 22%\nDescription of wine or made-wine\nRates of duty per hectolitre £\nWine or made-wine of a strength not exceeding 4%\n84.21\nWine or made-wine of a strength exceeding 4% but not exceeding 5.5%\n115.80\nWine or made-wine of a strength exceeding 5.5% but not exceeding 15% and not being sparkling\n273.31\nSparkling wine or sparkling made-wine of a strength exceeding 5.5% but less than 8.5%\n264.61\nSparkling wine or sparkling made-wine of a strength of at least 8.5% but not exceeding 15%\n350.07\nWine or made-wine of a strength exceeding 15% but not exceeding 22%\n364.37\n”.\n(6) The amendments made by this section are treated as having come into force on 24 March 2014.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2014/26/section/76",
    "retrieved_at": "2026-10-29T09:07:29.129035+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}