Schedule 7 Rates of alcohol dutyF1

TABLE 1

Alcoholic strength of alcoholic product	Rate of duty per litre of alcohol in the product
Less than 3.5%	£9.96
At least 3.5% but less than 8.5%	See Table 2
At least 8.5% but not exceeding 22%	£30.62
Exceeding 22%	£33.99

TABLE 2

Description of alcoholic product (of an alcoholic strength of at least 3.5% but less than 8.5%)	Rate of duty per litre of alcohol in the product
(a) Still cider (b) Sparkling cider of an alcoholic strength not exceeding 5.5%	£10.39
Beer	£22.58
(a) Spirits, wine and other fermented products (b) Sparkling cider of an alcoholic strength exceeding 5.5%	£26.61

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