27. Alcoholic liquor duties (rates)

Amendment of the Law – in the House of Commons at 9:39 pm on 23rd March 2015.

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Resolved,

That—

(1) The Alcoholic Liquor Duties Act 1979 is amended as follows.

(2) In section 5 (rate of duty on spirits), for “£28.22” substitute “£27.66”.

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

(a) in paragraph (za) (rate of duty on lower strength beer), for “£8.62” substitute “£8.10”, and

(b) in paragraph (a) (standard rate of duty on beer), for “£18.74” substitute “£18.37”.

(4) In section 37(4) (rate of high strength beer duty), for “£5.29” substitute “£5.48”.

(5) In section 62(1A) (rates of duty on cider)—

(a) in paragraph (b) (cider of strength exceeding 7.5% which is not sparkling cider) for “£59.52” substitute “£58.75”, and

(b) in paragraph (c) (other cider), for “£39.66” substitute “£38.87”.

(6) For Part 2 of the table in Schedule 1 substitute—

“PART 2WINE OR MADE-WINE OF A STRENGHT 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 27.66”.

(7) The amendments made by this Resolution come into force on 23 March 2015.

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.