Section 48
Schedule 7U.K.Rates of alcohol duty
Commencement Information
I1Sch. 7 not in force at Royal Assent, see s. 120(2)
I2Sch. 7 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)
TABLE 1
| Alcoholic strength of alcoholic product | Rate of duty per litre of alcohol in the product |
|---|---|
| Less than 3.5% | £9.27 |
| At least 3.5% but less than 8.5% | See Table 2 |
| At least 8.5% but not exceeding 22% | £28.50 |
| Exceeding 22% | £31.64 |
TABLE 2
| Description of alcoholic product (of an alcoholic strength of at least 3.5% but less than 8.5%) | Rate of duty per litre of alcohol in the product |
|---|---|
(a) Still cider (b) Sparkling cider of an alcoholic strength not exceeding 5.5% | £9.67 |
| Beer | £21.01 |
(a) Spirits, wine and other fermented products (b) Sparkling cider of an alcoholic strength exceeding 5.5% | £24.77 |