# Finance Act 2015, Section 53: Rates of alcoholic liquor duties


(1) ALDA 1979 is amended as follows.
(2) In section 5 (rate of duty on spirits), for “£28.22” substitute “ £27.66 ”.
(3) In section 36(1AA) (rates of general beer duty)—
(a) in paragraph (za) (rate of duty on lower strength beer), for “£8.62” substitute “ £8.10 ”, and
(b) in paragraph (a) (standard rate of duty on beer), for “£18.74” substitute “ £18.37 ”.
(4) In section 37(4) (rate of high strength beer duty), for “£5.29” substitute “ £5.48 ”.
(5) In section 62(1A) (rates of duty on cider)—
(a) in paragraph (b) (cider of strength exceeding 7.5% which is not sparkling cider) for “£59.52” substitute “ £58.75 ”, and
(b) in paragraph (c) (other cider), for “£39.66” substitute “ £38.87 ”.
(6) For Part 2 of the table in Schedule 1 substitute—
“ 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
27.66
”.
(7) The amendments made by this section are treated as having come into force on 23 March 2015.

---
Source: https://www.legislation.gov.uk/ukpga/2015/11/section/53 (the official version)
Page: https://openlegislation.uk/finance-act-2015/section-53
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.