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Change 1
As published
180 Rates of alcoholic liquor duties
(1) ALDA 1979 is amended as follows.
(2) In section 5 (rate of duty on spirits), for “£26.81” substitute “ £28.22 ”.
(3) In section 36(1AA) (rates of general beer duty)—
(a) in paragraph (za) (rate of duty on lower strength beer), for “£9.76” substitute “ £9.17 ”, and
(b) in paragraph (a) (standard rate of duty on beer), for “£19.51” substitute “ £19.12 ”.
(4) In section 37(4) (rate of high strength beer duty), for “£4.88” substitute “ £5.09 ”.
(5) In section 62(1A) (rates of duty on cider)—
(a) in paragraph (a) (rate of duty per hectolitre on sparkling cider of a strength exceeding 5.5 per cent), for “£245.32” substitute “ £258.23 ”,
(b) in paragraph (b) (rate of duty per hectolitre on cider of a strength exceeding 7.5 per cent which is not sparkling cider), for “£56.55” substitute “ £59.52 ”, and
(c) in paragraph (c) (rate of duty per hectolitre in any other case), for “£37.68” substitute “ £39.66 ”.
(6) For the table in Schedule 1 substitute—
Table of rates of duty on wine and made-wine
PART 1 Wine or made-wine of a strength not exceeding 22 per cent
Description of wine or made-wine | Rates of duty per hectolitre £
Wine or made-wine of a strength not exceeding 4 per cent | 82.18
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent | 113.01
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling | 266.72
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent | 258.23
Sparkling wine or sparkling made-wine of a strength of 8.5 per cent or of a strength exceeding 8.5 per cent but not exceeding 15 per cent | 341.63
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent | 355.59
PART 2 Wine or made-wine of a strength exceeding 22 per cent
Description of wine or made-wine | Rates of duty per litre of alcohol in wine or made-wine £
Wine or made-wine of a strength exceeding 22 per cent | 28.22
.
(7) The amendments made by this section are treated as having come into force on 25 March 2013.
Your change, as a redline
180 Rates of alcoholic liquor duties
(1) ALDA 1979 is amended as follows.
(2) In section 5 (rate of duty on spirits), for “£26.81” substitute “ £28.22 ”.
(3) In section 36(1AA) (rates of general beer duty)—
(a) in paragraph (za) (rate of duty on lower strength beer), for “£9.76” substitute “ £9.17 ”, and
(b) in paragraph (a) (standard rate of duty on beer), for “£19.51” substitute “ £19.12 ”.
(4) In section 37(4) (rate of high strength beer duty), for “£4.88” substitute “ £5.09 ”.
(5) In section 62(1A) (rates of duty on cider)—
(a) in paragraph (a) (rate of duty per hectolitre on sparkling cider of a strength exceeding 5.5 per cent), for “£245.32” substitute “ £258.23 ”,
(b) in paragraph (b) (rate of duty per hectolitre on cider of a strength exceeding 7.5 per cent which is not sparkling cider), for “£56.55” substitute “ £59.52 ”, and
(c) in paragraph (c) (rate of duty per hectolitre in any other case), for “£37.68” substitute “ £39.66 ”.
(6) For the table in Schedule 1 substitute—
Table of rates of duty on wine and made-wine
PART 1 Wine or made-wine of a strength not exceeding 22 per cent
Description of wine or made-wine | Rates of duty per hectolitre £
Wine or made-wine of a strength not exceeding 4 per cent | 82.18
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent | 113.01
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling | 266.72
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent | 258.23
Sparkling wine or sparkling made-wine of a strength of 8.5 per cent or of a strength exceeding 8.5 per cent but not exceeding 15 per cent | 341.63
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent | 355.59
PART 2 Wine or made-wine of a strength exceeding 22 per cent
Description of wine or made-wine | Rates of duty per litre of alcohol in wine or made-wine £
Wine or made-wine of a strength exceeding 22 per cent | 28.22
.
(7) The amendments made by this section are treated as having come into force on 25 March 2013.
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