Introduction Background Note
9.Budget 2015 announced a reduction in the rates of excise duty on the following alcoholic drinks by 2%:
	spirits;
	wine and made-wine exceeding 22%;
	beer between 2.8% and 7.5%;
	sparkling cider and perry not exceeding 5.5%; and
	still cider and perry not exceeding 7.5%.
10.There will also be a reduction in the rates of excise duty on lower strength beer by 6% and still cider and perry exceeding 7.5% by 1.3%. The duty rate for high strength beer will increase by 3.7%, which will result in the total duty rate for high strength beer being reduced by 0.75%.
11.These changes will take effect on and after 23 March 2015.
12.The rates of duty on wine and made-wine not exceeding 22% and sparkling cider and perry exceeding 5.5% will be frozen in 2015-16; this does not require legislation.