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Finance Act 2009

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Change 1

What to do with it
As published

11 Rates of alcoholic liquor duty

(1) ALDA 1979 is amended as follows. (2) In section 5 (rate of duty on spirits), for “£21.35” substitute “ £22.64 ”. (3) In section 36(1AA)(a) (standard rate of duty on beer), for “£14.96” substitute “ £16.47 ”. (4) In section 62(1A) (rates of duty on cider)— (a) in paragraph (a) (rate of duty per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent), for “£188.10” substitute “ £207.20 ”, (b) in paragraph (b) (rate of duty per hectolitre in the case of cider of a strength exceeding 7.5 per cent which is not sparkling cider), for “£43.37” substitute “ £47.77 ”, and (c) in paragraph (c) (rate of duty per hectolitre in any other case), for “£28.90” substitute “ £31.83 ”. (5) 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 | 65.94 Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent | 90.68 Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling | 214.02 Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent | 207.20 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 | 274.13 Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent | 285.33 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 | 22.64. (6) The following are revoked— (a) the Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order 2008 (S.I. 2008/3026), so far as relating to excise duty on alcoholic liquors, and (b) the Alcoholic Liquor (Surcharge on Spirits Duty) Order 2008 (S.I. 2008/3062). (7) The amendments made by this section are treated as having come into force on 23 April 2009.

Your change, as a redline

11 Rates of alcoholic liquor duty

(1) ALDA 1979 is amended as follows. (2) In section 5 (rate of duty on spirits), for “£21.35” substitute “ £22.64 ”. (3) In section 36(1AA)(a) (standard rate of duty on beer), for “£14.96” substitute “ £16.47 ”. (4) In section 62(1A) (rates of duty on cider)— (a) in paragraph (a) (rate of duty per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent), for “£188.10” substitute “ £207.20 ”, (b) in paragraph (b) (rate of duty per hectolitre in the case of cider of a strength exceeding 7.5 per cent which is not sparkling cider), for “£43.37” substitute “ £47.77 ”, and (c) in paragraph (c) (rate of duty per hectolitre in any other case), for “£28.90” substitute “ £31.83 ”. (5) 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 | 65.94 Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent | 90.68 Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling | 214.02 Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent | 207.20 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 | 274.13 Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent | 285.33 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 | 22.64. (6) The following are revoked— (a) the Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order 2008 (S.I. 2008/3026), so far as relating to excise duty on alcoholic liquors, and (b) the Alcoholic Liquor (Surcharge on Spirits Duty) Order 2008 (S.I. 2008/3062). (7) The amendments made by this section are treated as having come into force on 23 April 2009.

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