Commencement: 44. Rates of alcohol duty
Question put,
That—
(1) Part 2 of the Finance (No. 2) Act 2023 (alcohol duty) is amended as follows.
(2) For Schedule 7 (main rates) substitute—
“SCHEDULE 7
RATES OF ALCOHOL DUTY
| Alcoholic strength of alcoholic product   | Rate of duty per litre of alcohol in the product   |
|:------------------------------------------|:---------------------------------------------------|
| Less than 3.5%                            | £9.61                                              |
| At least 3.5% but less than 8.5%          | See Table 2                                        |
| At least 8.5% but not  exceeding 22%      | £29.54                                             |
| Exceeding 22%                             | £32.79                                             |
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 productStill ciderSparkling cider of an alcoholic strength not exceeding 5.5%£10.02Beer£21.78Spirits, wine and other  fermented productsSparkling cider of an alcoholic strength exceeding 5.5%£25.67”.
(3) For Schedule 8 (reduced rates for qualifying draught products) substitute—
“SCHEDULE 8
Description of alcoholic  productRate of duty per litre of alcohol in the productAlcoholic products of an  alcoholic strength of less than 3.5%£8.28Still 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%£8.63Beer, spirits, wine and other fermented products of an alcoholic strength of at least 3.5% (but less than 8.5%)Sparkling cider of an alcoholic strength exceeding 5.5%£18.76”.
(4) For Schedule 9 (duty discount for small producer alcoholic products)—
“SCHEDULE 9
|   Discount band |   Start threshold (hectolitres) |   End threshold (hectolitres) | Marginal discount (£)   | Cumulative discount (£)   |
|----------------:|--------------------------------:|------------------------------:|:------------------------|:--------------------------|
|               1 |                               0 |                             5 | 9.61                    | -                         |
|               2 |                               5 |                            50 | 2.44                    | 48.05                     |
|               3 |                              50 |                           100 | 1.47                    | 157.99                    |
|               4 |                             100 |                           200 | 0.49                    | 231.28                    |
|               5 |                             200 |                           600 | -                       | 280.15                    |
|               6 |                             600 |                          1000 | -                       | 280.15                    |
|               7 |                            1000 |                          4500 | -0.08                   | 280.15                    |
|   Discount band |   Start threshold (hectolitres) |   End threshold (hectolitres) | Marginal discount (£)   | Cumulative discount (£)   |
|----------------:|--------------------------------:|------------------------------:|:------------------------|:--------------------------|
|               1 |                               0 |                             5 | 6.35                    | -                         |
|               2 |                               5 |                            50 | 2.44                    | 31.76                     |
|               3 |                              50 |                           100 | 1.47                    | 141.70                    |
|               4 |                             100 |                           200 | 0.49                    | 214.99                    |
|               5 |                             200 |                           600 | -                       | 263.86                    |
|               6 |                             600 |                          1000 | -                       | 263.86                    |
|               7 |                            1000 |                          4500 | -0.08                   | 263.86                    |
|   Discount band |   Start threshold (hectolitres) |   End threshold (hectolitres) | Marginal discount (£)   | Cumulative discount (£)   |
|----------------:|--------------------------------:|------------------------------:|:------------------------|:--------------------------|
|               1 |                               0 |                             5 | 10.02                   | -                         |
|               2 |                               5 |                            50 | 2.55                    | 50.10                     |
|               3 |                              50 |                           100 | 1.53                    | 164.78                    |
|               4 |                             100 |                           200 | 0.51                    | 241.24                    |
|               5 |                             200 |                           600 | -                       | 292.21                    |
|               6 |                             600 |                          1000 | -                       | 292.21                    |
|               7 |                            1000 |                          4500 | -0.08                   | 292.21                    |
|   Discount band |   Start threshold (hectolitres) |   End threshold (hectolitres) | Marginal discount (£)   | Cumulative discount (£)   |
|----------------:|--------------------------------:|------------------------------:|:------------------------|:--------------------------|
|               1 |                             0   |                           5   | 19.94                   | -                         |
|               2 |                             5   |                         112.5 | 11.08                   | 99.68                     |
|               3 |                           112.5 |                         225   | 9.97                    | 1290.33                   |
|               4 |                           225   |                         450   | 5.54                    | 2411.75                   |
|               5 |                           450   |                         900   | 3.32                    | 3657.77                   |
|               6 |                           900   |                        1350   | -                       | 5153.00                   |
|               7 |                          1350   |                        4500   | -1.64                   | 5153.00                   |
|   Discount band |   Start threshold (hectolitres) |   End threshold (hectolitres) | Marginal discount (£)   | Cumulative discount (£)   |
|----------------:|--------------------------------:|------------------------------:|:------------------------|:--------------------------|
|               1 |                               0 |                             5 | 25.67                   | -                         |
|               2 |                               5 |                            50 | 2.61                    | 128.35                    |
|               3 |                              50 |                           100 | 2.61                    | 245.84                    |
|               4 |                             100 |                           200 | 1.31                    | 376.37                    |
|               5 |                             200 |                           600 | -                       | 506.91                    |
|               6 |                             600 |                          1000 | -                       | 506.91                    |
|               7 |                            1000 |                          4500 | -0.14                   | 506.91                    |
|   Discount band |   Start threshold (hectolitres) |   End threshold (hectolitres) | Marginal discount (£)   | Cumulative discount (£)   |
|----------------:|--------------------------------:|------------------------------:|:------------------------|:--------------------------|
|               1 |                               0 |                             5 | 20.89                   | -                         |
|               2 |                               5 |                            50 | 2.61                    | 104.43                    |
|               3 |                              50 |                           100 | 2.61                    | 221.92                    |
|               4 |                             100 |                           200 | 1.31                    | 352.46                    |
|               5 |                             200 |                           600 | -                       | 483.00                    |
|               6 |                             600 |                          1000 | -                       | 483.00                    |
|               7 |                            1000 |                          4500 | -0.14                   | 483.00                    |
|   Discount band |   Start threshold (hectolitres) |   End threshold (hectolitres) | Marginal discount (£)   | Cumulative discount (£)   |
|----------------:|--------------------------------:|------------------------------:|:------------------------|:--------------------------|
|               1 |                               0 |                             5 | 8.28                    | -                         |
|               2 |                               5 |                            50 | 2.11                    | 41.40                     |
|               3 |                              50 |                           100 | 1.26                    | 136.13                    |
|               4 |                             100 |                           200 | 0.42                    | 199.28                    |
|               5 |                             200 |                           600 | -                       | 241.38                    |
|               6 |                             600 |                          1000 | -                       | 241.38                    |
|               7 |                            1000 |                          4500 | -0.07                   | 241.38                    |
|   Discount band |   Start threshold (hectolitres) |   End threshold (hectolitres) | Marginal discount (£)   | Cumulative discount (£)   |
|----------------:|--------------------------------:|------------------------------:|:------------------------|:--------------------------|
|               1 |                               0 |                             5 | 5.47                    | -                         |
|               2 |                               5 |                            50 | 2.11                    | 27.37                     |
|               3 |                              50 |                           100 | 1.26                    | 122.09                    |
|               4 |                             100 |                           200 | 0.42                    | 185.24                    |
|               5 |                             200 |                           600 | -                       | 227.34                    |
|               6 |                             600 |                          1000 | -                       | 227.34                    |
|               7 |                            1000 |                          4500 | -0.06                   | 227.34                    |
|   Discount band |   Start threshold (hectolitres) |   End threshold (hectolitres) | Marginal discount (£)   | Cumulative discount (£)   |
|----------------:|--------------------------------:|------------------------------:|:------------------------|:--------------------------|
|               1 |                               0 |                             5 | 8.63                    | -                         |
|               2 |                               5 |                            50 | 2.20                    | 43.15                     |
|               3 |                              50 |                           100 | 1.32                    | 141.93                    |
|               4 |                             100 |                           200 | 0.44                    | 207.78                    |
|               5 |                             200 |                           600 | -                       | 251.68                    |
|               6 |                             600 |                          1000 | -                       | 251.68                    |
|               7 |                            1000 |                          4500 | -0.07                   | 251.68                    |
|   Discount band |   Start threshold (hectolitres) |   End threshold (hectolitres) | Marginal discount (£)   | Cumulative discount (£)   |
|----------------:|--------------------------------:|------------------------------:|:------------------------|:--------------------------|
|               1 |                             0   |                           5   | 17.17                   | -                         |
|               2 |                             5   |                         112.5 | 9.54                    | 85.86                     |
|               3 |                           112.5 |                         225   | 8.59                    | 1111.41                   |
|               4 |                           225   |                         450   | 4.77                    | 2077.34                   |
|               5 |                           450   |                         900   | 2.86                    | 3150.59                   |
|               6 |                           900   |                        1350   | -                       | 4438.49                   |
|               7 |                          1350   |                        4500   | -1.41                   | 4438.49                   |
|   Discount band |   Start threshold (hectolitres) |   End threshold (hectolitres) | Marginal discount (£)   | Cumulative discount (£)   |
|----------------:|--------------------------------:|------------------------------:|:------------------------|:--------------------------|
|               1 |                               0 |                             5 | 18.76                   | -                         |
|               2 |                               5 |                            50 | 1.91                    | 93.80                     |
|               3 |                              50 |                           100 | 1.91                    | 179.66                    |
|               4 |                             100 |                           200 | 0.95                    | 275.06                    |
|               5 |                             200 |                           600 | -                       | 370.46                    |
|               6 |                             600 |                          1000 | -                       | 370.46                    |
|               7 |                            1000 |                          4500 | -0.11                   | 370.46                    |
|   Discount band |   Start threshold (hectolitres) |   End threshold (hectolitres) | Marginal discount (£)   | Cumulative discount (£)   |
|----------------:|--------------------------------:|------------------------------:|:------------------------|:--------------------------|
|               1 |                               0 |                             5 | 15.26                   | -                         |
|               2 |                               5 |                            50 | 1.91                    | 76.32                     |
|               3 |                              50 |                           100 | 1.91                    | 162.18                    |
|               4 |                             100 |                           200 | 0.95                    | 257.58                    |
|               5 |                             200 |                           600 | -                       | 352.98                    |
|               6 |                             600 |                          1000 | -                       | 352.98                    |
|               7 |                            1000 |                          4500 | -0.10                   | 352.98”.                  |
(5) In consequence of the amendments made by the preceding paragraphs of this Resolution, in Schedule 2 to the Travellers’ Allowances Order 1994 (which provides in certain circumstances for a simplified calculation of excise duty on goods brought into Great Britain)—
(a) in the entry relating to beer, in the second column, for “£0.88” substitute “£0.91”,
(b) in the entry relating to still wine, in the second column, for “£3.28” substitute “£3.40”,
(c) in the entry relating to sparkling wine, in the second column, for “£3.28” substitute “£3.40”,
(d) in the entry relating to cider, in the second column, for “£0.44” substitute “£0.46”,
(e) in the entry relating to sparkling cider of an alcoholic strength not exceeding 5.5% by volume, in the second column, for “£0.44” substitute “£0.46”,
(f) in the entry relating to sparkling cider of an alcoholic strength exceeding 5.5% but less than 8.5% by volume, in the second column, for “£1.73” substitute “£1.80”,
(g) in the entry relating to other fermented products, in the second column, for “£3.28” substitute “£3.40”, and
(h) in the entry relating to spirits, in the second column, for “£11.88” substitute “£12.30”.
(6) The amendments made by this Resolution come into force on 1 February 2025.