[F1Part 1U.K. WINE OR MADE-WINE OF A STRENGTH NOT EXCEEDING 22%
Textual Amendments
F1Sch. 1 Table Pt. 1 substituted (retrospective to 1.2.2019) by Finance Act 2019 (c. 1), s. 54(3)(4)
| Description of wine or made-wine | Rates of duty per hectolitre £ |
|---|---|
| Wine or made-wine of a strength not exceeding 4% | 91.68 |
| Wine or made-wine of a strength exceeding 4% but not exceeding 5.5% | 126.08 |
| Wine or made-wine of a strength exceeding 5.5% but not exceeding 15% and not being sparkling | 297.57 |
| Sparkling wine or sparkling made-wine of a strength exceeding 5.5% but less than 8.5% | 288.10 |
| Sparkling wine or sparkling made-wine of a strength of at least 8.5% but not exceeding 15% | 381.15 |
| Wine or made-wine of a strength exceeding 15% but not exceeding 22% | 396.72] |