64. 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
TABLE 1
Alcoholic strength of alcoholic productRate of duty per litre ofalcohol in the productLess than 3.5%£9.96At least 3.5% but less than 8.5%See Table 2At least 8.5% but not exceeding 22%£30.62Exceeding 22%£33.99
TABLE 2
| 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 product   |
|:--------------------------------------------------------------------------------------------------|:----------------------------------------------------------------|:-------------------------|
| (a) Still cider                                                                                   | (b) Sparkling cider of an alcoholic strength not exceeding 5.5% | £10.39                   |
| Beer                                                                                              | £22.58                                                          |                          |
| (a) Spirits, wine and other fermented products                                                    | (b) Sparkling cider of an alcoholic strength exceeding 5.5%     | £26.61”                  |
(3) For Schedule 8 (reduced rates for qualifying draught products) substitute—
“SCHEDULE 8
QUALIFYING DRAUGHT PRODUCTS:  REDUCED RATES
Description of alcoholic productRate of duty per litre of alcohol in the productAlcoholic products of an alcoholic strength of less than 3.5%£8.58(a) Still cider of an alcoholic strength of at least 3.5%(b) Sparkling cider of an alcoholic strength of at least 3.5% but not exceeding 5.5%£8.95(a) Beer, spirits, wine and other fermented products of an alcoholic strength of at least 3.5% (but less than 8.5%)(b) Sparkling cider of an alcoholic strength exceeding 5.5%£19.45”
(4) For Schedule 9 (duty discount for small producer alcoholic products)—
“SCHEDULE 9
SMALL PRODUCER ALCOHOLIC PRODUCTS:  DUTY DISCOUNT
PART 1