Introduction Details of the Section
2.Subsection (2) substitutes a new rate of excise duty for spirits in section 5 of the Alcoholic Liquor Duties Act 1979 (ALDA). The previous rate of £26.81 is replaced by £28.22.
3.Subsection (3)(a) substitutes a new rate of excise duty for lower strength beer in section 36(1AA)(za) of ALDA. (This is beer of a strength exceeding 1.2 per cent but not exceeding 2.8 per cent).The previous rate of £9.76 is replaced by £9.17.
4.Subsection (3)(b) substitutes a new standard rate of excise duty for beer in section 36(1AA)(a) of ALDA. (This is beer of a strength which exceeds 2.8% and is not small brewery beer).The previous rate of £19.51 is replaced by £19.12.
5.Subsection (4) substitutes a new rate of excise duty for high strength beer in section 37(4) of ALDA. (This is beer of a strength exceeding 7.5 per cent). The previous rate of £4.88 is replaced by £5.09.
6.Subsection (5)(a) substitutes a new rate of excise duty for sparkling cider of a strength exceeding 5.5 per cent in section 62(1A)(a) of ALDA. The previous rate of £245.32 is replaced by £258.23.
7.Subsection (5)(b) substitutes a new rate of excise duty for still cider of a strength exceeding 7.5 per cent in section 62 (1A)(b) of ALDA. The previous rate of £56.55 is replaced by £59.52.
8.Subsection (5)(c) substitutes a new rate of excise duty for all other ciders in section 62(1A)(c) of ALDA. The previous rate of £37.68 is replaced by £39.66.
9.Subsection (6) provides for the replacement of the Table of rates of duty on wine and made-wine in Schedule 1 to ALDA with a new table showing the new rates of duty:
	Wine or made-wine of a strength not exceeding 4 per cent: £82.18;
	Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent: £113.01;
	Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling: £266.72;
	Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent: £258.23;
	Sparkling wine or sparkling made-wine of a strength of 8.5 per cent or more, but not exceeding 15 per cent: £341.63;
	Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent: £355.59; and,
	Wine or made-wine of a strength exceeding 22 per cent: £28.22.