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.