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 £28.22 is replaced by £27.66.
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% but not exceeding 2.8%). The previous rate of £8.62 is replaced by £8.10.
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 £18.74 is replaced by £18.37.
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 which exceeds 7.5%). The previous rate of £5.29 is replaced by £5.48.
6.Subsection (5)(a) substitutes a new rate of excise duty for cider of a strength exceeding 7.5% which is not sparkling cider in section 62(1A)(b) of ALDA. The previous rate of £59.52 is replaced by £58.75.
7.Subsection (5)(b) substitutes a new rate of excise duty for other cider in section 62(1A)(c) of ALDA. The previous rate of £39.66 is replaced by £38.87.
8.Subsection (6) substitutes a new rate of duty for wine and made-wine of a strength exceeding 22% in Part 2 of the table in Schedule 1 to ALDA. The previous rate of £28.22 is replaced by £27.66.