{
  "url": "https://openlegislation.uk/finance-act-2017/section-21",
  "json_url": "https://openlegislation.uk/finance-act-2017/section-21.json",
  "legislation": "ukpga/2017/10",
  "legislation_title": "Finance Act 2017",
  "legislation_url": "https://openlegislation.uk/finance-act-2017",
  "path": "section/21",
  "kind": "section",
  "number": "21",
  "heading": "Alcoholic liquor duties: rates",
  "text": "(1) ALDA 1979 is amended as follows.\n(2) In section 5 (rate of duty on spirits), for “£27.66” substitute “ £28.74 ”.\n(3) In section 36(1AA) (rates of general beer duty)—\n(a) in paragraph (za) (rate of duty on lower strength beer), for “£8.10” substitute “ £8.42 ”, and\n(b) in paragraph (a) (standard rate of duty on beer), for “£18.37” substitute “ £19.08 ”.\n(4) In section 37(4) (rate of high strength beer duty), for “£5.48” substitute “ £5.69 ”.\n(5) In section 62(1A) (rates of duty on cider)—\n(a) in paragraph (a) (rate of duty per hectolitre on sparkling cider of a strength exceeding 5.5%), for “£268.99” substitute “ £279.46 ”,\n(b) 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\n(c) in paragraph (c) (rate of duty per hectolitre in any other case), for “£38.87” substitute “ £40.38 ”.\n(6) For the table in Schedule 1 substitute—\n“Table of rates of duty on wine and made-wine\nPart 1\nWine or made-wine of a strength not exceeding 22%\nDescription of wine or made-wine\nRates of duty per hectolitre £\nWine or made-wine of a strength not exceeding 4%\n88.93\nWine or made-wine of a strength exceeding 4% but not exceeding 5.5%\n122.30\nWine or made-wine of a strength exceeding 5.5% but not exceeding 15% and not being sparkling\n288.65\nSparkling wine or sparkling made-wine of a strength exceeding 5.5% but less than 8.5%\n279.46\nSparkling wine or sparkling made-wine of a strength of 8.5% or of a strength exceeding 8.5% but not exceeding 15%\n369.72\nWine or made-wine of a strength exceeding 15% but not exceeding 22%\n384.82\nPart 2\nWine or made-wine of a strength exceeding 22%\nDescription of wine or made-wine\nRates of duty per litre of alcohol in wine or made-wine £\nWine or made-wine of a strength exceeding 22%\n28.74\n”.\n(7) The amendments made by this section are treated as having come into force on 13 March 2017.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2017/10/section/21",
    "retrieved_at": "2026-10-29T09:05:39.776683+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."
  }
}