# Finance Act 2016, 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-wineRates 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.

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Source: https://www.legislation.gov.uk/ukpga/2016/24/section/155 (the official version)
Page: https://openlegislation.uk/finance-act-2016/section-155
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.