Section 155 Alcoholic liquor duties: rates

(1)

ALDA 1979 is amended as follows.

(2)

In section 62(1A)(a) (rate of duty on sparkling cider of a strength exceeding 5.5%) for “£264.61” substitute “ £268.99 ”.

(3)

For Part 1 of the table in Schedule 1 substitute—

PART 1
Wine or Made-wine of a Strength Not Exceeding 22%
Description of wine or made-wine Rates of duty per hectolitre £
Wine or made-wine of a strength not exceeding 4% £85.60
Wine or made-wine of a strength exceeding 4% but not exceeding 5.5% £117.72
Wine or made-wine of a strength exceeding 5.5% but not exceeding 15% and not being sparkling £277.84
Sparkling wine or sparkling made-wine of a strength exceeding 5.5% but less than 8.5% £268.99
Sparkling wine or sparkling made-wine of a strength of at least 8.5% but not exceeding 15% £355.87
Wine or made-wine of a strength exceeding 15% but not exceeding 22% £370.41

Description of wine or made-wine	Rates of duty per hectolitre £
Wine or made-wine of a strength not exceeding 4%	£85.60
Wine or made-wine of a strength exceeding 4% but not exceeding 5.5%	£117.72
Wine or made-wine of a strength exceeding 5.5% but not exceeding 15% and not being sparkling	£277.84
Sparkling wine or sparkling made-wine of a strength exceeding 5.5% but less than 8.5%	£268.99
Sparkling wine or sparkling made-wine of a strength of at least 8.5% but not exceeding 15%	£355.87
Wine or made-wine of a strength exceeding 15% but not exceeding 22%	£370.41

(4)

The amendments made by this section are treated as having come into force on 21 March 2016.