Dealing with HMRC – policy paper

Alcohol duty rates

This publication was withdrawn on 17 March 2016

This information has been updated please read Updates to the alcohol duty rates policy paper.

This Tax Information and Impact Note explains changes to the pre-announced rises in the duty rates on alcohol manufactured in, or imported into, the UK.

Document

Alcohol duty rates

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Detail

Legislation will be introduced in Finance Bill 2014 to revise the alcohol duty rates. Sections 5, 36(1AA) and 37(4) and Schedule 1 of the Alcohol Liquor Duties Act 1979 will be amended to provide for the relevant alcohol duty rates.