Date-stamp loading
Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 25 March 2002 - onwards
    Version 1 of 1    

Schedule 5 Rates of Excise Duty on Cider and Perry

Part 1 With effect as on and from 6 December 2001

Section 90(2)(a).

Description of Cider and Perry

Rate of Duty

 

£

Still and Sparkling:

Of an alcoholic strength not exceeding 6% vol

65.57 per hectolitre

Of an alcoholic strength exceeding 6% vol but not

 

exceeding 8.5% vol

...

...

...

...

151.59 per hectolitre

Still:

Of an alcoholic strength exceeding 8.5% vol but

215.01 per hectolitre

not exceeding 15% vol

...

...

...

...

215.01 per hectolitre

Of an alcoholic strength exceeding 15% vol

311.97 per hectolitre

Sparkling:

Of an alcoholic strength exceeding 8.5% vol

430.02 per hectolitre

Part 2 With effect as on and from 1 January 2002

Section 90(2)(b)

Description of Cider and Perry

Rate of Duty

 

Still and Sparkling:

Of an alcoholic strength not exceeding 6% vol

83.25 per hectolitre

Of an alcoholic strength exceeding 6% vol but not

 

exceeding 8.5% vol

...

...

...

...

Comparing proposed amendment...