Alcohol duty rates
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.
Documents
Details
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.