Schedules

Schedule 9Small producer alcoholic products: duty discount

I2I1Part 1Alcoholic products, other than qualifying draught products, of an alcoholic strength of less than 8.5%

Annotations:
Commencement Information
I2

Sch. 9 Pt. 1 not in force at Royal Assent, see s. 120(2)

I1

Sch. 9 Pt. 1 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)

Alcoholic products, other than spirits, of an alcoholic strength of less than 3.5%

Discount band

Start threshold (hectolitres)

End threshold (hectolitres)

Marginal discount (£)

Cumulative discount (£)

1

0

5

9.27

-

2

5

50

2.32

46.35

3

50

100

1.39

150.75

4

100

200

0.46

220.25

5

200

600

-

266.25

6

600

1000

-

266.25

7

1000

4500

-0.08

266.25

Spirits of an alcoholic strength of less than 3.5%

Discount band

Start threshold (hectolitres)

End threshold (hectolitres)

Marginal discount (£)

Cumulative discount (£)

1

0

5

6.03

-

2

5

50

2.32

30.15

3

50

100

1.39

134.55

4

100

200

0.46

204.05

5

200

600

-

250.05

6

600

1000

-

250.05

7

1000

4500

-0.07

250.05

Still cider of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength of at least 3.5% but not exceeding 5.5%

Discount band

Start threshold (hectolitres)

End threshold (hectolitres)

Marginal discount (£)

Cumulative discount (£)

1

0

5

9.67

-

2

5

50

2.42

48.35

3

50

100

1.45

157.25

4

100

200

0.48

229.75

5

200

600

-

277.75

6

600

1000

-

277.75

7

1000

4500

-0.08

277.75

Beer of an alcoholic strength of at least 3.5%

Discount band

Start threshold (hectolitres)

End threshold (hectolitres)

Marginal discount (£)

Cumulative discount (£)

1

0

5

18.91

-

2

5

112.5

10.51

94.55

3

112.5

225

9.45

1224.38

4

225

450

5.25

2287.50

5

450

900

3.15

3468.75

6

900

1350

-

4886.25

7

1350

4500

-1.55

4886.25

Wine and other fermented products of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength exceeding 5.5%

Discount band

Start threshold (hectolitres)

End threshold (hectolitres)

Marginal discount (£)

Cumulative discount (£)

1

0

5

24.77

-

2

5

50

2.48

123.85

3

50

100

2.48

235.45

4

100

200

1.24

359.45

5

200

600

-

483.45

6

600

1000

-

483.45

7

1000

4500

-0.14

483.45

Spirits of an alcoholic strength of at least 3.5%

Discount band

Start threshold (hectolitres)

End threshold (hectolitres)

Marginal discount (£

Cumulative discount (£)

1

0

5

19.82

-

2

5

50

2.48

99.10

3

50

100

2.48

210.70

4

100

200

1.24

334.70

5

200

600

-

458.70

6

600

1000

-

458.70

7

1000

4500

-0.13

458.70