Section 11: Rates of alcoholic liquor duty

Finance Act 2009 · 2009 c. 10View on legislation.gov.uk

Part 1: Charges, rates, allowances, etc

ALDA 1979 is amended as follows.

In section 5 (rate of duty on spirits), for "£21.35" substitute ." £22.64 "

In section 36(1AA)(a) (standard rate of duty on beer), for "£14.96" substitute ." £16.47 "

In section 62(1A) (rates of duty on cider)—

in paragraph (a) (rate of duty per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent), for "£188.10" substitute ," £207.20 "
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 "£43.37" substitute , and" £47.77 "
in paragraph (c) (rate of duty per hectolitre in any other case), for "£28.90" substitute ." £31.83 "

For the table in Schedule 1 substitute—

The following are revoked—

the Alcoholic Liquor Duties (Surcharges) and Tobacco Products Duty Order 2008 (S.I. 2008/3026), so far as relating to excise duty on alcoholic liquors, and
the Alcoholic Liquor (Surcharge on Spirits Duty) Order 2008 (S.I. 2008/3062).

The amendments made by this section are treated as having come into force on 23 April 2009.

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