# Finance Act 2017, Section 21: Alcoholic liquor duties: rates


(1) ALDA 1979 is amended as follows.
(2) In section 5 (rate of duty on spirits), for “£27.66” substitute “ £28.74 ”.
(3) In section 36(1AA) (rates of general beer duty)—
(a) in paragraph (za) (rate of duty on lower strength beer), for “£8.10” substitute “ £8.42 ”, and
(b) in paragraph (a) (standard rate of duty on beer), for “£18.37” substitute “ £19.08 ”.
(4) In section 37(4) (rate of high strength beer duty), for “£5.48” substitute “ £5.69 ”.
(5) In section 62(1A) (rates of duty on cider)—
(a) in paragraph (a) (rate of duty per hectolitre on sparkling cider of a strength exceeding 5.5%), for “£268.99” substitute “ £279.46 ”,
(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
(c) in paragraph (c) (rate of duty per hectolitre in any other case), for “£38.87” substitute “ £40.38 ”.
(6) For the table in Schedule 1 substitute—
“Table of rates of duty on wine and made-wine
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%
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
Part 2
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
”.
(7) The amendments made by this section are treated as having come into force on 13 March 2017.

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Source: https://www.legislation.gov.uk/ukpga/2017/10/section/21 (the official version)
Page: https://openlegislation.uk/finance-act-2017/section-21
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.