Section 11 — Finance Act 2008: Rates of alcoholic liquor duty

Rates of alcoholic liquor duty 11 1 ALDA 1979 is amended as follows.

2 In section 5 (rate of duty on spirits), for “£19.56” substitute “ £21.35 ” .

3 In section 36(1AA)(a) (standard rate of duty on beer), for “£13.71” substitute “ £14.96 ” .

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 “£172.33” substitute “ £188.10 ” , 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 “£39.73” substitute “ £43.37 ” , and c in paragraph (c) (rate of duty per hectolitre in any other case), for “£26.48” substitute “ £28.90 ” .

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 59.87 Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent 82.32 Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling 194.28 Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent 188.10 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 248.85 Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent 259.02 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 the wine or made-wine £ Wine or made-wine of a strength exceeding 22 per cent 21.35 .

6 The amendments made by this section are treated as having come into force on 17 March 2008.