Section 76 — Finance Act 2014: Rates of alcoholic liquor duties

Rates of alcoholic liquor duties 76 1 ALDA 1979 is amended as follows.

2 In section 36(1AA) (rates of general beer duty)—

a in paragraph (za) (rate of duty on lower strength beer), for “£9.17” substitute “ £8.62 ” , and b in paragraph (a), (standard rate of duty on beer), for “£19.12” substitute “ £18.74 ” .

3 In section 37(4) (rate of high strength beer duty), for “£5.09” substitute “ £5.29 ” .

4 In section 62(1A) (rates of duty on cider), in paragraph (a) (rate of duty per hectolitre on sparkling cider of a strength exceeding 5.5%), for “£258.23” substitute “ £264.61 ” .

5 For Part 1 of the table in Schedule 1 substitute— PART 1 Wine or made-wine of a strength not exceeding 22% Description of wine or made-wine Rates of duty per hectolitre £ Wine or made-wine of a strength not exceeding 4% 84.21 Wine or made-wine of a strength exceeding 4% but not exceeding 5.5% 115.80 Wine or made-wine of a strength exceeding 5.5% but not exceeding 15% and not being sparkling 273.31 Sparkling wine or sparkling made-wine of a strength exceeding 5.5% but less than 8.5% 264.61 Sparkling wine or sparkling made-wine of a strength of at least 8.5% but not exceeding 15% 350.07 Wine or made-wine of a strength exceeding 15% but not exceeding 22% 364.37 .

6 The amendments made by this section are treated as having come into force on 24 March 2014.