# Finance Act 2019, 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
”
(4) The amendments made by this section are treated as having come into force on 1 February 2019.

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Source: https://www.legislation.gov.uk/ukpga/2019/1/section/54 (the official version)
Page: https://openlegislation.uk/finance-act-2019/section-54
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.