Finance Act 1995

Section 2.

SCHEDULE 1U.K. Table of rates of duty on wine and made-wine

Part IU.K. Wine or made-wine of a strength not exceeding 22 per cent.

Description of wine or made-wineRates of duty per hectolitre
£
Wine or made-wine of a strength not exceeding 4 per cent.23.41
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent.42.14
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling140.44
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent.200.64
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent.200.64

Part IIU.K. Wine or made-wine of a strength exceeding 22 per cent.

Description of wine or made-wineRates of duty per litre of alcohol in the wine or made-wine
£
Wine or made-wine of a strength exceeding 22 per cent.20.60