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Version status: In force | Document consolidation status: Updated to reflect all known changes
Version date: 17 June 1993 - onwards

Third Schedule Rates of Excise Duty on Cider and Perry

Section 67.

Description of Cider and Perry

Rate of Duty

Still and Sparkling:

 

Of an actual alcoholic strength by volume not exceeding 6% vol

£30.67 per hectolitre

Of an actual alcoholic strength by volume exceeding 6% vol but not exceeding 8.5% vol

£132.73 per hectolitre

Still:

 

Of an actual alcoholic strength by volume exceeding 8.5% vol but not exceeding 15% vol

£204.00 per hectolitre

Of an actual alcoholic strength by volume exceeding 15% vol

£296.00 per hectolitre

Sparkling:

 

Of an actual alcoholic strength by volume exceeding 8.5% vol

£408.00 per hectolitre