Section 54 Rates of duty on cider, wine and made-wine

(1)

ALDA 1979 is amended as follows.

(2)

In section 62(1A) (rates of duty on cider) in paragraph (a) (rate of duty on sparkling cider of a strength exceeding 5.5%), for “£279.46” substitute “ £288.10 ”.

(3)

For Part 1 of the table in Schedule 1 substitute—

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% 91.68
Wine or made-wine of a strength exceeding 4% but not exceeding 5.5% 126.08
Wine or made-wine of a strength exceeding 5.5% but not exceeding 15% and not being sparkling 297.57
Sparkling wine or sparkling made-wine of a strength exceeding 5.5% but less than 8.5% 288.10
Sparkling wine or sparkling made-wine of a strength of at least 8.5% but not exceeding 15% 381.15
Wine or made-wine of a strength exceeding 15% but not exceeding 22% 396.72

Description of wine or made-wine	Rates of duty per hectolitre £
Wine or made-wine of a strength not exceeding 4%	91.68
Wine or made-wine of a strength exceeding 4% but not exceeding 5.5%	126.08
Wine or made-wine of a strength exceeding 5.5% but not exceeding 15% and not being sparkling	297.57
Sparkling wine or sparkling made-wine of a strength exceeding 5.5% but less than 8.5%	288.10
Sparkling wine or sparkling made-wine of a strength of at least 8.5% but not exceeding 15%	381.15
Wine or made-wine of a strength exceeding 15% but not exceeding 22%	396.72

(4)

The amendments made by this section are treated as having come into force on 1 February 2019.