Section 21 Alcoholic liquor duties: rates
ALDA 1979 is amended as follows.
In section 5 (rate of duty on spirits), for “£27.66” substitute “ £28.74 ”.
In section 36(1AA) (rates of general beer duty)—
in paragraph (za) (rate of duty on lower strength beer), for “£8.10” substitute “ £8.42 ”, and
in paragraph (a) (standard rate of duty on beer), for “£18.37” substitute “ £19.08 ”.
In section 37(4) (rate of high strength beer duty), for “£5.48” substitute “ £5.69 ”.
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 “£268.99” substitute “ £279.46 ”,
in paragraph (b) (rate of duty per hectolitre on cider of a strength exceeding 7.5% which is not sparkling cider), for “£58.75” substitute “ £61.04 ”, and
in paragraph (c) (rate of duty per hectolitre in any other case), for “£38.87” substitute “ £40.38 ”.
For the table in Schedule 1 substitute—
.Table of rates of duty on wine and made-wine
Part 1Wine or made-wine of a strength not exceeding 22%
Part 2
Description of wine or made-wine Rates of duty per hectolitre £ Wine or made-wine of a strength not exceeding 4% 88.93 Wine or made-wine of a strength exceeding 4% but not exceeding 5.5% 122.30 Wine or made-wine of a strength exceeding 5.5% but not exceeding 15% and not being sparkling 288.65 Sparkling wine or sparkling made-wine of a strength exceeding 5.5% but less than 8.5% 279.46 Sparkling wine or sparkling made-wine of a strength of 8.5% or of a strength exceeding 8.5% but not exceeding 15% 369.72 Wine or made-wine of a strength exceeding 15% but not exceeding 22% 384.82 Wine or made-wine of a strength exceeding 22%
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% 28.74
The amendments made by this section are treated as having come into force on 13 March 2017.