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
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 |