{
  "url": "https://openlegislation.uk/finance-act-2015/section-53",
  "json_url": "https://openlegislation.uk/finance-act-2015/section-53.json",
  "legislation": "ukpga/2015/11",
  "legislation_title": "Finance Act 2015",
  "legislation_url": "https://openlegislation.uk/finance-act-2015",
  "path": "section/53",
  "kind": "section",
  "number": "53",
  "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 “£28.22” substitute “ £27.66 ”.\n(3) In section 36(1AA) (rates of general beer duty)—\n(a) in paragraph (za) (rate of duty on lower strength beer), for “£8.62” substitute “ £8.10 ”, and\n(b) in paragraph (a) (standard rate of duty on beer), for “£18.74” substitute “ £18.37 ”.\n(4) In section 37(4) (rate of high strength beer duty), for “£5.29” substitute “ £5.48 ”.\n(5) In section 62(1A) (rates of duty on cider)—\n(a) in paragraph (b) (cider of strength exceeding 7.5% which is not sparkling cider) for “£59.52” substitute “ £58.75 ”, and\n(b) in paragraph (c) (other cider), for “£39.66” substitute “ £38.87 ”.\n(6) For Part 2 of the table in Schedule 1 substitute—\nPART 2 Wine or made-wine of a strength exceeding 22 per cent\nDescription of wine or made-wineRates of duty per litre of alcohol in wine or made-wine £\nWine or made-wine of a strength exceeding 22 per cent27.66\n.\n(7) The amendments made by this section are treated as having come into force on 23 March 2015.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2015/11/section/53",
    "retrieved_at": "2026-10-28T17:01:27.985809+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."
  }
}