Question put ,
(1) The Alcoholic Liquor Duties Act 1979 is amended as follows.
(2) In section 5 (rate of duty on spirits), for "£21.35" substitute "£22.64".
(3) In section 36(lAA)(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|
|Wine or Made-wine of a Strength not Exceeding 22 per cent.|
|Description of Wine or Made- w ine||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|
|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.||22.64|
(6) 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 the Alcoholic Liquor (Surcharge on Spirits Duty) Order 2008 (S.I. 2008/3062) are revoked.
(7) The amendments made by this Resolution come into force on
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
The House divided: Ayes 296, Noes 232.
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