House of Commons – March 29, 2011 – 240

Question put, That— (1) The Alcoholic Liquor Duties Act 1979 is amended as follows. (2) In section 5 (rate of duty on spirits), for “£23.80” substitute “£25.52”. (3) In section 36(1AA)(a) (standard rate of duty on beer), for “£17.32” substitute “£18.57”. (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 “£217.83” substitute “£233.55”, (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 “£50.22” substitute “£53.84”, and (c) in paragraph (c) (rate of duty per hectolitre in any other case), for “£33.46” substitute “£35.87”. (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 74.32 Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent 102.21 Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling 241.23 Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent 233.55 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 308.99 Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent 321.61 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 25.52” (6) The amendments made by this Resolution come into force on 28 March 2011.