1. This clause increases the rates of excise duty charged on cider, with effect from 1 April 2000.

2. Subsection (1) substitutes the following new rates of excise duty in section 62(1A) of the Alcoholic Liquor Duties Act 1979:

- £166.70 for sparkling cider, replacing the previous rate of £161.20

- £39.21 for strong cider, replacing the previous rate of £37.92

- £26.13 for standard cider, replacing the previous rate of £25.27.

3. Subsection (2) makes the changes effective from 1 April 2000.

4. These increases, in line with inflation, do not represent an increase in real terms and are necessary to maintain the revenue.

5. The increases will take effect from 1 April 2000.

6. The estimated cost of revalorisation is nil on an indexed base in 2000/2001. The estimated cost of the freeze on spirits is £25 million on an indexed base in 2000/2001. The RPI impact for the whole alcohol package is estimated to be +0.04 percentage points.