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5 2002

FINANCE ACT, 2002

SCHEDULE 5

Section 90(2)(a).

Rates of Excise Duty on Cider and Perry

PART 1

With effect as on and from 6 December 2001

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

Section90(2)(b)

With effect as on and from 1 January 2002

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

...

...

...

...

192.47 per hectolitre

Still:

Of an alcoholic strength exceeding 8.5% vol but

not exceeding 15% vol

...

...

...

...

273.00 per hectolitre

Of an alcoholic strength exceeding 15% vol

396.12 per hectolitre

Sparkling:

Of an alcoholic strength exceeding 8.5% vol

546.01 per hectolitre