{
  "url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-9/part-2",
  "json_url": "https://openlegislation.uk/finance-no-2-act-2023/schedule-9/part-2.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/2",
  "kind": "part",
  "number": "2",
  "heading": "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\n8.58\n-\n2\n5\n50\n2.18\n42.90\n3\n50\n100\n1.31\n141.06\n4\n100\n200\n0.44\n206.50\n5\n200\n600\n-\n250.12\n6\n600\n1000\n-\n250.12\n7\n1000\n4500\n-0.07\n250.12\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\n5.67\n-\n2\n5\n50\n2.18\n28.36\n3\n50\n100\n1.31\n126.51\n4\n100\n200\n0.44\n191.95\n5\n200\n600\n-\n235.58\n6\n600\n1000\n-\n235.58\n7\n1000\n4500\n-0.07\n235.58\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\n8.95\n-\n2\n5\n50\n2.28\n44.75\n3\n50\n100\n1.37\n147.19\n4\n100\n200\n0.46\n215.48\n5\n200\n600\n-\n261.01\n6\n600\n1000\n-\n261.01\n7\n1000\n4500\n-0.07\n261.01\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\n17.80\n-\n2\n5\n112.5\n9.89\n89.02\n3\n112.5\n225\n8.90\n1,152.29\n4\n225\n450\n4.95\n2,153.74\n5\n450\n900\n2.97\n3,266.46\n6\n900\n1350\n-\n4,601.73\n7\n1350\n4500\n-1.46\n4,601.73\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\n19.45\n-\n2\n5\n50\n1.98\n97.25\n3\n50\n100\n1.98\n186.27\n4\n100\n200\n0.99\n285.18\n5\n200\n600\n-\n384.09\n6\n600\n1000\n-\n384.09\n7\n1000\n4500\n-0.11\n384.09\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\n15.83\n-\n2\n5\n50\n1.98\n79.13\n3\n50\n100\n1.98\n168.15\n4\n100\n200\n0.99\n267.05\n5\n200\n600\n-\n365.96\n6\n600\n1000\n-\n365.96\n7\n1000\n4500\n-0.10\n365.96",
  "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/2",
    "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."
}