House of Commons – Nov. 6, 2024 – 37

Question put, That— (1) Part 2 of the Finance (No. 2) Act 2023 (alcohol duty) is amended as follows. (2) For Schedule 7 (main rates) substitute—

“SCHEDULE 7 RATES OF ALCOHOL DUTY

(3) For Schedule 8 (reduced rates for qualifying draught products) substitute—

“SCHEDULE 8 Description of alcoholic productRate of duty per litre of alcohol in the productAlcoholic products of an alcoholic strength of less than 3.5%£8.28Still cider of an alcoholic strength of at least 3.5%Sparkling cider of an alcoholic strength of at least 3.5% but not exceeding 5.5%£8.63Beer, spirits, wine and other fermented products of an alcoholic strength of at least 3.5% (but less than 8.5%)Sparkling cider of an alcoholic strength exceeding 5.5%£18.76”. (4) For Schedule 9 (duty discount for small producer alcoholic products)—

“SCHEDULE 9

(a) in the entry relating to beer, in the second column, for “£0.88” substitute “£0.91”, (b) in the entry relating to still wine, in the second column, for “£3.28” substitute “£3.40”, (c) in the entry relating to sparkling wine, in the second column, for “£3.28” substitute “£3.40”, (d) in the entry relating to cider, in the second column, for “£0.44” substitute “£0.46”, (e) in the entry relating to sparkling cider of an alcoholic strength not exceeding 5.5% by volume, in the second column, for “£0.44” substitute “£0.46”, (f) in the entry relating to sparkling cider of an alcoholic strength exceeding 5.5% but less than 8.5% by volume, in the second column, for “£1.73” substitute “£1.80”, (g) in the entry relating to other fermented products, in the second column, for “£3.28” substitute “£3.40”, and (h) in the entry relating to spirits, in the second column, for “£11.88” substitute “£12.30”. (6) The amendments made by this Resolution come into force on 1 February 2025.