SCHEDULES:
SCHEDULE 4British Wine (Rates of Excise Duties)
Description of British wine | Rates of duty (per gallon) |
|---|---|
£ | |
Light British wine:— | |
Still | 0.75 |
Sparkling | 1.05 |
Other British wine:— | |
Still | 1.00 |
Sparkling | 1.30 |
For the purposes of this Schedule, " light British wine " means British wine not exceeding 27 degrees of proof spirit. | |