Section 180: Rates of alcoholic liquor duties

Finance Act 2013 · 2013 c. 29View on legislation.gov.uk

Part 4: Excise duties and other taxes

ALDA 1979 is amended as follows.

In section 5 (rate of duty on spirits), for "£26.81" substitute ." £28.22 "

In section 36(1AA) (rates of general beer duty)—

in paragraph (za) (rate of duty on lower strength beer), for "£9.76" substitute , and" £9.17 "
in paragraph (a) (standard rate of duty on beer), for "£19.51" substitute ." £19.12 "

In section 37(4) (rate of high strength beer duty), for "£4.88" substitute ." £5.09 "

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

in paragraph (a) (rate of duty per hectolitre on sparkling cider of a strength exceeding 5.5 per cent), for "£245.32" substitute ," £258.23 "
in paragraph (b) (rate of duty per hectolitre on cider of a strength exceeding 7.5 per cent which is not sparkling cider), for "£56.55" substitute , and" £59.52 "
in paragraph (c) (rate of duty per hectolitre in any other case), for "£37.68" substitute ." £39.66 "

For the table in Schedule 1 substitute—

The amendments made by this section are treated as having come into force on 25 March 2013.

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Reuse reviewed 21 August 2026 under Open Government Licence v3.0.