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Finance Act 1985

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Changes over time for: SCHEDULE 1

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SCHEDULE 1U.K. Table of Rates of Duty on Wine and Made-Wine

Description of wine or made-wineRates of duty per hectolitre £
Wine or made-wine of a strength of less than 15 per cent. and not being sparkling98.00
Sparkling wine or sparkling made-wine of a strength of less than 15 per cent.161.80
Wine or made-wine of a strength of not less than 15 per cent. but not exceeding 18 per cent.169.00
Wine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent.194.90
Wine or made-wine of a strength exceeding 22 per cent.194.90 plus £15.77 for every 1 per cent. or part of 1 per cent. in excess of 22 per cent.

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