motion_title: 9. CAPITAL ALLOWANCES: 10. Alcoholic liquor duties (rates)
motion_text: Question put,
  That—
  (1) The Alcoholic Liquor Duties Act 1979 is amended as follows.
  (2) In section 5 (rate of duty on spirits), for “£23.80” substitute “£25.52”.
  (3) In section 36(1AA)(a) (standard rate of duty on beer), for “£17.32” substitute “£18.57”.
  (4) In section 62(1A) (rates of duty on cider)—
  (a) in paragraph (a) (rate of duty per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent), for “£217.83” substitute “£233.55”,
  (b) in paragraph (b) (rate of duty per hectolitre in the case of cider of a strength exceeding 7.5 per cent which is not sparkling cider), for “£50.22” substitute “£53.84”, and
  (c) in paragraph (c) (rate of duty per hectolitre in any other case), for “£33.46” substitute “£35.87”.
  (5) For the table in Schedule 1 substitute—
   “Table of Rates of Duty on Wine and Made-Wine                      Part 1                      Wine or Made-Wine of a Strength not Exceeding 22 per cent  Description of wine or made-wine Rates of duty per hectolitre                      £                              Wine or made-wine of a strength not exceeding 4 per cent                             74.32                              Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent                             102.21                              Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling                             241.23                              Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent                             233.55                              Sparkling wine or sparkling made-wine of a strength of 8.5 per cent or of a strength exceeding 8.5 per cent but not exceeding 15 per cent                             308.99                              Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent                             321.61 
   Part 2                      Wine or Made-Wine of a Strength Exceeding 22 per cent  Description of Wine or Made-Wine Rates of Duty per Litre of Alcohol in Wine or Made-Wine                      £                              Wine or made-wine of a strength exceeding 22 per cent                             25.52” 
  (6) The amendments made by this Resolution come into force on 28 March 2011.