House of Commons – March 30, 2010 – 122

Question put, That- (1) The Alcoholic Liquor Duties Act 1979 is amended as follows.(2) In section 5 (rate of duty on spirits), for "£22.64" substitute "£23.80".(3) In section 36(1AA)(a) (standard rate of duty on beer), for "£16.47" substitute "£17.32".(4) In section 62(1A) (rates of duty on cider)- (a) in paragraph (a) (rate of duty per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent), for "£207.20" substitute "£217.83", (b) in paragraph (b) (rate of duty per hectolitre in the case of cider of a strength exceeding 7.5 per cent which is not sparkling cider), for "£47.77" substitute "£54.04", and (c) in paragraph (c) (rate of duty per hectolitre in any other case), for "£31.83" substitute "£36.01". (5) For the table in Schedule 1 substitute- "Table of Rates of Duty on Wine and Made-Wine Part 1 Wine 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 69.32 Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent 95.33 Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling 225.00 Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent 217.83 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 288.20 Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent 299.97 Part 2 Wine or Made-Wine of a Strength Exceeding 22 per cent Description of Wine or Made-Wine Rates of Duty per Litre of Alcohol in Wine or Made-Wine £ Wine or made-wine of a strength exceeding 22 per cent 23.80". (6) The amendments made by this Resolution come into force on 29 March 2010. And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.