Part IExcise Duties
Alcoholic liquor duties
1Rate of duty on beer
1
In section 36(1) of the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 (rate of duty on beer), for “£11.14” there shall be substituted “£11.50”.
2
This section shall come into force on 1st January 1999.
2Adjustment of rates of duty on sparkling liquors
1
The [1979 c. 4.] Alcoholic Liquor Duties Act 1979 shall be amended as follows.
2
In Part I of the Table of rates of duty in Schedule 1, in column 2 of the fourth entry (rate of duty per hectolitre on sparkling wine or made-wine of a strength exceeding 5.5 per cent. but less than 8.5 per cent.), for “201.50” there shall be substituted “161.20”.
3
In section 62(1A)(a) (rate of duty per hectolitre on sparkling cider of a strength exceeding 5.5 per cent.), for “£37.54” there shall be substituted “£45.05”.
4
This section shall be deemed to have come into force at 6 o'clock in the evening of 17th March 1998.
3Rates of duty on wine and made-wine
1
For Part I of the Table of rates of duty in Schedule 1 to the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 (wine and made-wine of a strength not exceeding 22 per cent.) there shall be substituted—
Part IWine or made-wine of a strength not exceeding 22 per cent.
Description of wine or made-wine
Rates of duty per hectolitre
£
Wine or made-wine of a strength not exceeding 4 per cent.
46.01
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent.
63.26
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling
149.28
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but less than 8.5 per cent.
161.20
Sparkling wine or sparkling made-wine of a strength of 8.5 per cent. or of a strength exceeding 8.5 per cent. but not exceeding 15 per cent.
213.27
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent.
199.03
2
This section shall come into force on 1st January 1999.
4Rates of duty on cider
1
In section 62(1A) of the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 (rates of duty on cider), for paragraphs (b) and (c) there shall be substituted the following paragraphs—
b
£37.92 per hectolitre in the case of cider of a strength exceeding 7.5 per cent. which is not sparkling cider; and
c
£25.27 per hectolitre in any other case.
2
This section shall come into force on 1st January 1999.
5Drawback of excise duty on beer
1
Section 42 of the [1979 c. 4.] Alcoholic Liquor Duties Act 1979 (drawback on exportation, shipment as stores etc.) shall cease to have effect.
2
Subsection (1) above shall come into force on such day as the Commissioners of Customs and Excise may by order made by statutory instrument appoint.