{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-9/part-1",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-9/part-1.json",
  "legislation": "ukpga/2023/30",
  "legislation_title": "Finance (No. 2) Act 2023",
  "legislation_url": "https://openlegislation.uk/finance-no-2-act-2023",
  "path": "schedule/9/part/1",
  "kind": "part",
  "number": "1",
  "heading": "Alcoholic products, other than qualifying draught products, of an alcoholic strength of less than 8.5%",
  "text": "Alcoholic products, other than spirits, of an alcoholic strength of less than 3.5%\nDiscount band\nStart threshold (hectolitres)\nEnd threshold (hectolitres)\nMarginal discount (£)\nCumulative discount (£)\n1\n0\n5\n9.96\n-\n2\n5\n50\n2.53\n49.80\n3\n50\n100\n1.52\n163.74\n4\n100\n200\n0.51\n239.71\n5\n200\n600\n-\n290.35\n6\n600\n1000\n-\n290.35\n7\n1000\n4500\n-0.08\n290.35\nSpirits of an alcoholic strength of less than 3.5%\nDiscount band\nStart threshold (hectolitres)\nEnd threshold (hectolitres)\nMarginal discount (£)\nCumulative discount (£)\n1\n0\n5\n6.58\n-\n2\n5\n50\n2.53\n32.92\n3\n50\n100\n1.52\n146.86\n4\n100\n200\n0.51\n222.82\n5\n200\n600\n-\n273.47\n6\n600\n1000\n-\n273.47\n7\n1000\n4500\n-0.08\n273.47\nStill cider of an alcoholic strength of at least 3.5%;sparkling cider of an alcoholic strength of at least 3.5% but not exceeding 5.5%\nDiscount band\nStart threshold (hectolitres)\nEnd threshold (hectolitres)\nMarginal discount (£)\nCumulative discount (£)\n1\n0\n5\n10.39\n-\n2\n5\n50\n2.64\n51.95\n3\n50\n100\n1.59\n170.87\n4\n100\n200\n0.53\n250.15\n5\n200\n600\n-\n303\n6\n600\n1000\n-\n303\n7\n1000\n4500\n-0.09\n303\nBeer of an alcoholic strength of at least 3.5%\nDiscount band\nStart threshold (hectolitres)\nEnd threshold (hectolitres)\nMarginal discount (£)\nCumulative discount (£)\n1\n0\n5\n20.67\n-\n2\n5\n112.5\n11.48\n103.34\n3\n112.5\n225\n10.33\n1,337.72\n4\n225\n450\n5.74\n2,500.33\n5\n450\n900\n3.44\n3,792.12\n6\n900\n1350\n-\n5,342.27\n7\n1350\n4500\n-1.70\n5,342.27\nWine and other fermented products of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength exceeding 5.5%\nDiscount band\nStart threshold (hectolitres)\nEnd threshold (hectolitres)\nMarginal discount (£)\nCumulative discount (£)\n1\n0\n5\n26.61\n-\n2\n5\n50\n2.71\n133.05\n3\n50\n100\n2.71\n254.84\n4\n100\n200\n1.35\n390.16\n5\n200\n600\n-\n525.48\n6\n600\n1000\n-\n525.48\n7\n1000\n4500\n-0.15\n525.48\nSpirits of an alcoholic strength of at least 3.5%\nDiscount band\nStart threshold (hectolitres)\nEnd threshold (hectolitres)\nMarginal discount (£)\nCumulative discount (£)\n1\n0\n5\n21.65\n-\n2\n5\n50\n2.71\n108.26\n3\n50\n100\n2.71\n230.04\n4\n100\n200\n1.35\n365.36\n5\n200\n600\n-\n500.68\n6\n600\n1000\n-\n500.68\n7\n1000\n4500\n-0.14\n500.68",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Sch. 9 substituted (1.2.2026) by Finance Act 2026 (c. 11), s. 89(4)(6)"
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2023/30/schedule/9/part/1",
    "retrieved_at": "2026-10-29T08:52:11.242356+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}