Other excise dutiesU.K.
152Gaming duty: ratesU.K.
(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 etcU.K.
(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: ratesU.K.
(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: ratesU.K.
(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 1 U.K.Wine 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.