Introduction Details of the Section
2.Subsection (2) increases the rate of excise duty for spirits in section 5 of Alcoholic Liquor Duties Act 1979 (ALDA) from £21.35 to £22.64.
3.Subsection (3) increases the rate of excise duty for beer, other than small brewery beer, in section 36(1AA)(a) of ALDA from £14.96 to £16.47.
4.Subsection (4)(a) increases the rate of excise duty for sparkling cider of a strength exceeding 5.5 per cent in section 62(1A)(a) of ALDA from £188.10 to £207.20.
5.Subsection (4)(b) increases the rate of excise duty for still cider of a strength exceeding 7.5 per cent in section 62(1A) (b) of ALDA from £43.37 to £47.77.
6.Subsection (4)(c) increases the rate of excise duty for all other ciders in section 62(1A) (c) of ALDA from £28.90 to £31.83.
7.Subsection (5) provides for the replacement of Parts 1 and 2 of the Table of rates of duty on wine and made-wine in Schedule 1 to ALDA with new Parts 1 and 2, showing the following rates of duty per hectolitre:
8.Subsection (6) provides for The Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order 2008 as it relates to excise duty on alcoholic liquors and the Alcoholic Liquor (Surcharge on Spirits Duty) Order, to be revoked.