PART 9Other taxes and duties

Other excise duties

152Gaming duty: rates

1

In section 11(2) of FA 1997 (rates of gaming duty), for the table substitute—

TABLE

Part of gross gaming yield

Rate

The first £2,370,500

15 per cent

The next £1,634,000

20 per cent

The next £2,861,500

30 per cent

The next £6,040,000

40 per cent

The remainder

50 per cent

2

The amendment made by this section has effect in relation to accounting periods beginning on or after 1 April 2016.

153Fuel duties: aqua methanol etc

1

Schedule 17 contains provision relating to fuel duties.

2

Part 1 of the Schedule provides for charging excise duty on aqua methanol.

3

Part 2 of the Schedule contains miscellaneous amendments.

4

Part 3 of the Schedule makes provision about commencement.

154Tobacco products duty: rates

1

For the table in Schedule 1 to TPDA 1979 substitute—

TABLE

1. Cigarettes

An amount equal to 16.5% of the retail price plus £196.42 per thousand cigarettes

2. Cigars

£245.01 per kilogram

3. Hand-rolling tobacco

£198.10 per kilogram

4. Other smoking tobacco and chewing tobacco

£107.71 per kilogram

2

The amendment made by this section is treated as having come into force at 6pm on 16 March 2016.

155Alcoholic liquor duties: rates

1

ALDA 1979 is amended as follows.

2

In section 62(1A)(a) (rate of duty on sparkling cider of a strength exceeding 5.5%) for “£264.61” substitute “ £268.99 ”.

3

For Part 1 of the table in Schedule 1 substitute—

PART 1Wine or Made-wine of a Strength Not Exceeding 22%

Description of wine or made-wine

Rates of duty per hectolitre £

Wine or made-wine of a strength not exceeding 4%

£85.60

Wine or made-wine of a strength exceeding 4% but not exceeding 5.5%

£117.72

Wine or made-wine of a strength exceeding 5.5% but not exceeding 15% and not being sparkling

£277.84

Sparkling wine or sparkling made-wine of a strength exceeding 5.5% but less than 8.5%

£268.99

Sparkling wine or sparkling made-wine of a strength of at least 8.5% but not exceeding 15%

£355.87

Wine or made-wine of a strength exceeding 15% but not exceeding 22%

£370.41

4

The amendments made by this section are treated as having come into force on 21 March 2016.