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SCHEDULE 5
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Section 90(2)(a).
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Rates of Excise Duty on Cider and Perry
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PART 1
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With effect as on and from 6 December 2001
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Description of Cider and Perry
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Rate of Duty
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£
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Still and Sparkling:
Of an alcoholic strength not exceeding 6% vol
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65.57 per hectolitre
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Of an alcoholic strength exceeding 6% vol but not
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exceeding 8.5% vol
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...
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...
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...
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...
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151.59 per hectolitre
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Still:
Of an alcoholic strength exceeding 8.5% vol but
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215.01 per hectolitre
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not exceeding 15% vol
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...
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...
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...
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...
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215.01 per hectolitre
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Of an alcoholic strength exceeding 15% vol
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311.97 per hectolitre
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Sparkling:
Of an alcoholic strength exceeding 8.5% vol
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430.02 per hectolitre
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PART 2
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Section 90
(2)(b)
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With effect as on and from 1 January 2002
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Description of Cider and Perry
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Rate of Duty
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€
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Still and Sparkling:
Of an alcoholic strength not exceeding 6% vol
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83.25 per hectolitre
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Of an alcoholic strength exceeding 6% vol but not
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exceeding 8.5% vol
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...
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...
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...
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...
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192.47 per hectolitre
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Still:
Of an alcoholic strength exceeding 8.5% vol but
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not exceeding 15% vol
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...
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...
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...
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...
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273.00 per hectolitre
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Of an alcoholic strength exceeding 15% vol
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396.12 per hectolitre
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Sparkling:
Of an alcoholic strength exceeding 8.5% vol
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546.01 per hectolitre
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