Finance (No. 2) Act 2023
Part 1U.K.Alcoholic products, other than qualifying draught products, of an alcoholic strength of less than 8.5%
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 |
