Finance (No. 2) Act 1997 (c. 58)

Part II U.K. Value Added Tax and Excise Duties

Alcoholic liquor duties U.K.

9 Rates of duty on wine and made-wine. U.K.

(1) For the Table of rates of duty in Schedule 1 to the Alocoholic Liquor Duties Act 1979 (wine and made-wine) there shall be substituted—

“Table of Rates of Duty on Wine and Made-Wine

Part I U.K. Wine or Made-Wine of a Strength not Exceeding 22 Per Cent.

Description of wine or made-wine	Rates of duty per hectolitre
	£
Wine or made-wine of a strength not exceeding 4 per cent.	44.58
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent.	61.30
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling	144.65
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 8.5 per cent.	201.50
Sparkling wine or sparkling made-wine of a strength exceeding 8.5 per cent. or of a strength exceeding 8.5 per cent. but not exceeding 15 per cent.	206.66
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent.	192.86

Part II U.K. Wine or Made-Wine of a Strength Exceeding 22 Per Cent.

Description of wine or made-wine	Rates of duty per litre of alcohol in the wine or made-wine
	£
Wine or made-wine of a strength exceeding 22 per cent.	19.56”

(2) This section shall come into force on 1st January 1998.