Parliamentary Commissions of Inquiry — Clause 11 — Rates of alcoholic liquor duty — 7 Jul 2009 at 21:30

The Aye voters failed to pass an amendment to the Finance Bill 2009 which would have decreased the rate of duty on beer from medium to large breweries by 2% in each financial year beginning in 2010-11. The vote was to include a new line, 3A, within clause 11 of the Bill (scroll to page 4 on the previous link).

This particular vote is quite complicated since clause 11 of the Finance Bill amends the Alcoholic Liquor Duties Act 1979. So, this vote is to amend the Finance Bill which will in turn amend the Alcoholic Liquor Duties Act 1979.

The amendment reads as follows:

"(3A) After subsection (1A) insert—

(1AB) The rate under section 36 (1AA)(a) shall be reduced by 2 per cent. for the tax year 2010-11 and by a further 2 per cent. for each subsequent tax year."

So, the amendment basically affects section 36 (1AA)(a) (linked above) in the Alcoholic Liquor Duties Act 1979 which reads as follows:

"(1AA) The rates at which the duty shall be charged are—

(a) in the case of beer that is not small brewery beer, £11.89 per hectolitre per cent of alcohol in the beer"

Consequently, we can see that the amendment would have decreased the rate of duty on beer from medium to large breweries by 2% in each financial year beginning in 2010-11.

Debate in Parliament | Source |