§
Motion made, and Question,
That, as from 11th March 1981, the rates of duty under section 54 of the Alcoholic Liquor Duties Act 1979 shall be as follows:
115
| Description of wine | Rates of duty per hectolitre |
| £ | |
| Wine of a strength— | |
| not exceeding 15 per cent. … … … … … … | 95.20 |
| exceeding 15 but not exceeding 18 per cent. … … | 122.90 |
| exceeding 18 but not exceeding 22 per cent. … … | 144.70 |
| exceeding 22 per cent. … … … … … … … | 144.70 plus |
| £13.60 for every 1 per cent, or part of 1 per cent, in excess of 22 per cent.; | |
| each of the above rates of duty being, in the case of sparkling wine, increased by £20.90 per hectolitre. |
§ And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.——[Sir Geoffrey Howe.]
§ put forthwith pursuant to Standing Order No. 94 (Ways and Means motions), and agreed to.
| Description of made-wine | Rates of duty per hectolitre |
| £ | Made-wine of a strength— |
| not exceeding 10 per cent. … … … … … … | 61.80 |
| exceeding 10 but not exceeding 15 per cent. … … | 92.50 |
| exceeding 15 but not exceeding 18 per cent. … … | 113.90 |
| exceeding 18 per cent. … … … … … … … | 113.90 plus |
| £13.60 for every 1 per cent, or part of 1 per cent, in excess of 18 percent.; | |
| each of the above rates of duty being, in the case of sparkling made-wine, increased by £9.60 per hectolitre. |
§ And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.—[Sir Geoffrey Howe.]
§ put forthwith pursuant to Standing Order No. 94 (Ways and Means motions), and agreed to.