Finance (No. 2) Act 2023
Part 2U.K.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 | 8.42 | - |
| 2 | 5 | 50 | 2.11 | 42.10 |
| 3 | 50 | 100 | 1.26 | 137.05 |
| 4 | 100 | 200 | 0.42 | 200.05 |
| 5 | 200 | 600 | - | 242.05 |
| 6 | 600 | 1000 | - | 242.05 |
| 7 | 1000 | 4500 | -0.07 | 242.05 |
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 | 5.47 | - |
| 2 | 5 | 50 | 2.11 | 27.35 |
| 3 | 50 | 100 | 1.26 | 122.30 |
| 4 | 100 | 200 | 0.42 | 185.30 |
| 5 | 200 | 600 | - | 227.30 |
| 6 | 600 | 1000 | - | 227.30 |
| 7 | 1000 | 4500 | -0.06 | 227.30 |
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 | 8.78 | - |
| 2 | 5 | 50 | 2.19 | 43.90 |
| 3 | 50 | 100 | 1.32 | 142.45 |
| 4 | 100 | 200 | 0.44 | 208.45 |
| 5 | 200 | 600 | - | 252.45 |
| 6 | 600 | 1000 | - | 252.45 |
| 7 | 1000 | 4500 | -0.07 | 252.45 |
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 | 17.17 | - |
| 2 | 5 | 112.5 | 9.54 | 85.85 |
| 3 | 112.5 | 225 | 8.59 | 1111.40 |
| 4 | 225 | 450 | 4.77 | 2077.78 |
| 5 | 450 | 900 | 2.86 | 3151.03 |
| 6 | 900 | 1350 | - | 4438.03 |
| 7 | 1350 | 4500 | -1.41 | 4438.03 |
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 | 19.08 | - |
| 2 | 5 | 50 | 1.91 | 95.40 |
| 3 | 50 | 100 | 1.91 | 181.35 |
| 4 | 100 | 200 | 0.95 | 276.85 |
| 5 | 200 | 600 | - | 371.85 |
| 6 | 600 | 1000 | - | 371.85 |
| 7 | 1000 | 4500 | -0.11 | 371.85 |
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 | 15.26 | - |
| 2 | 5 | 50 | 1.91 | 76.30 |
| 3 | 50 | 100 | 1.91 | 162.25 |
| 4 | 100 | 200 | 0.95 | 257.75 |
| 5 | 200 | 600 | - | 352.75 |
| 6 | 600 | 1000 | - | 352.75 |
| 7 | 1000 | 4500 | -0.10 | 352.75 |
