New ALAC levy rates for alcohol from 1 July 2009

New rates for the Alcohol Advisory Council levy (‘ALAC levy’) will apply from 1 July 2009. The new rates are those set out in the Alcohol Advisory Council Levy Order 2009 gazetted on 4 June 2009. The rates are payable on per litre of beverage.  

From 1 July 2009, the ALAC levy will be set each year under liquor classes based on a beverage’s deemed or average alcohol content. Alcoholic beverages with a higher volume of alcohol contribute a higher proportion to the levy.  

The liquor classes reflect the approach used by Customs to collect excise and excise-equivalent duty on alcohol.  

A summary of the alcoholic beverages and rates are:

Alcoholic beverages		New rate from 1 July 2009
Beer	- containing more than 1.15% vol but not more than 2.5% vol                                                              - containing more than 2.5% vol	0.6236 cents per litre   1.7803 cents per litre
Wine of fresh grapes	- containing more than 14% vol, fortified by the addition of spirits or any substance containing spirits - other	7.8825 cents per litre   4.1570 cents per litre
Vermouth and other wine of fresh grapes flavoured with plants or aromatic substances	- containing more than 14% vol, fortified by the addition of spirits or any substance containing spirits - other	7.8825 cents per litre   4.1570 cents per litre
Other fermented beverages (such as cider, perry, mead)	- containing more than 1.15% vol but not more than 2.5% vol - containing more than 2.5% vol but not more than 6% vol - containing more than 6% vol but not more than 9% vol - containing more than 9% vol but not more than 14% vol - containing more than 14% vol but not more than 23% vol - containing more than 23% vol	0.6236 cents per litre   1.7803 cents per litre   3.3256 cents per litre   4.1570 cents per litre   7.8825 cents per litre 15.7701 cents per litre
Spirits and spirituous beverages	the strength of which can be ascertained by OIML hydrometer (brandy, whisky, rum and tafia, gin and geneva, vodka)   other - containing more than 1.15% vol but not more than 2.5% vol - containing more than 2.5% vol but not more than 6% vol - containing more than 6% vol but not more than 9% vol - containing more than 9% vol but not more than 14% vol - containing more than 14% vol but not more than 23% vol - containing more than 23% vol	15.7701 cents per litre       0.6236 cents per litre   1.7803 cents per litre   3.3256 cents per litre   4.1570 cents per litre   7.8825 cents per litre 15.7701 cents per litre
Bitters	- containing not more than 23% vol - containing more than 23% vol	7.8825  cents per litre 15.7701  cents per litre
Liqueurs and cordials	- containing more than 1.15% vol but not more than 2.5% vol - containing more than 2.5% vol but not more than 6% vol - containing more than 6% vol but not more than 9% vol - containing more than 9% vol but not more than 14% vol - containing more than 14% vol but not more than 23% vol - containing more than 23% vol	0.6236 cents per litre    1.7803 cents per litre   3.3256 cents per litre   4.1570 cents per litre   7.8825 cents per litre 15.7701 cents per litre

The new rates are payable on all alcoholic beverages imported or removed from Customs controlled areas after midnight on 30 June 2009. 

If you need further information, please contact Customs on 0800 4 CUSTOMS (0800 428 786).  

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