Section 1.
SCHEDULE 1Wine and Made-Wine
| Description of wine or made-wine | Rates of duty per hectolitre |
|---|---|
| £ | |
| Wine or made-wine of a strength of less than 15 per cent. and not being sparkling | 90.50 |
| Sparkling wine or sparkling made-wine of a strength of less than 15 per cent | 149.40 |
| Wine or made-wine of a strength of not less than 15 per cent. but not exceeding 18 per cent | 157.50 |
| Wine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent | 183.30 |
| Wine or made-wine of a strength exceeding 22 per cent | 183.30 plus |
| £15.48 for every 1 per cent. or part of 1 per cent. in excess of 22 per cent. |
Interpretation
1(1)Subject to sub-paragraph (3) below, for the purposes of this Act, wine or made-wine which is for the time being in a closed container is sparkling if, due to the presence of carbon dioxide or any other gas, the pressure in the container, measured at a temperature of 20° C, is not less than 1 bar in excess of atmospheric pressure.
(2)For the purposes of this Act, wine or made-wine which is not for the time being in a closed container is sparkling if it has characteristics similar to those of wine or made-wine which has been removed from a closed container and which, before removal, fell within sub-paragraph (1) above.
(3)Notwithstanding anything in sub-paragraph (1) above, wine or made-wine which is for the time being in a closed container shall not be regarded as sparkling for the purposes of the rates of duty set out above, if—
(a)the container does not have a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening ; and
(b)the pressure in the container, measured at a temperature of 20° C, is less than 3 bars in excess of atmospheric pressure.
2For the purposes of this Act, wine or made-wine shall be regarded as having been rendered sparkling if—
(a)as a result of aeration, fermentation or any other process, it either falls within paragraph 1(1) above or takes on such characteristics as are referred to in paragraph 1(2) above; or
(b)being sparkling wine or made-wine which, by virtue only of paragraph 1(3) above, was not chargeable to duty as sparkling wine or made-wine, it is transferred into a closed container which has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.