[F1[F2Part 1U.K.Wine or made-wine of a strength not exceeding 22 per cent
Textual Amendments
F1Sch. 1 substituted by Finance Act 1984 (c.43, SIF 40:1), s. 1(3)(6), Sch. 1.
F2Sch. 1 Table Pts. 1 and 2 substituted (17.3.2008) by Finance Act 2008 (c. 9), s. 11(5)(6)
| Description of wine or made-wine | Rates of duty per hectolitre |
|---|---|
| £ | |
| Wine or made-wine of a strength not exceeding 4 per cent | 59.87 |
| Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent | 82.32 |
| Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling | 194.28 |
| Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent | 188.10 |
| Sparkling wine or sparkling made-wine of a strength of 8.5 per cent or of a strength exceeding 8.5 per cent but not exceeding 15 per cent | 248.85 |
| Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent | 259.02]] |