| Description of wine or made-wine | Rates of duty per hectolitre |
|---|
| £ |
| Wine or made-wine of a strength not exceeding 2 per cent. | 13.48 |
| Wine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent. | 22.46 |
| Wine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent. | 31.45 |
| Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent. | 40.44 |
| Wine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent. | 49.42 |
| Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling | 134.77 |
| Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. | 222.55 |
| Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent. | 207.33 |