SCHEDULES
F1SCHEDULE 1 Table of Rates of Duty on Wine and Made-Wine
Description of wine or made-wine | Rates of duty per hectolitre |
|---|---|
£ | |
Wine or made-wine of a strength not exceeding 2 per cent. | 11.03 |
Wine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent. | 18.38 |
Wine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent. | 25.73 |
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent. | 33.09 |
Wine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent. | 40.44 |
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling | 110.28 |
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. | 182.10 |
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 18 per cent. | 190.20 |
Wine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent. | 219.40 |
Wine or made-wine of a strength exceeding 22 per cent. | 219.40 |
plus £17.35 for every 1 per cent. or part of 1 per cent. in excess of 22 per cent. |
Interpretation
1
1
Subject to sub-paragraph (3) below, for the purposes of this Act, wine or made-wine which is for the time being in a closed container is sparkling if, due to the presence of carbon dioxide or any other gas, the pressure in the container, measured at a temperature of 20_C, is not less than F21.5 bars in excess of atmospheric pressure.
2
For the purposes of this Act, wine or made-wine which is not for the time being in a closed container is sparkling if it has characteristics similar to those of wine or made-wine which has been removed from a closed container and which, before removal, fell within sub-paragraph (1) above.
3
Notwithstanding anything in sub-paragraph (1) above, wine or made-wine which is for the time being in a closed container shall not be regarded as sparkling for the purposes of the rates of duty set out above, if—
a
the container does not have a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening; and
b
the pressure in the container, measured at a temperature of 20_C, is less than 3 bars in excess of atmospheric pressure.
2
For the purposes of this Act, wine or made-wine shall be regarded as having been rendered sparkling if—
a
as a result of aeration, fermentation or any other process, it either falls within paragraph 1(1) above or takes on such characteristics as are referred to in paragraph 1(2) above; or
b
being sparkling wine or made-wine which, by virtue only of paragraph 1(3) above, was not chargeable to duty as sparkling wine or made-wine, it is transferred into a closed container which has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.
F33
1
Wine or made-wine shall be regarded as having been rendered sparkling if, as a result of aeration, fermentation or any other process, it either falls within paragraph 2(1) above or takes on such characteristics as are referred to in paragraph 2(3) above.
2
Wine or made-wine which has not previously been rendered sparkling by virtue of sub-paragraph (1) above shall be regarded as having been rendered sparkling if it is transferred into a closed container which has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.
3
Wine or made-wine which is in a closed container and has not previously been rendered sparkling by virtue of sub-paragraph (1) or (2) above shall be regarded as having been rendered sparkling if the stopper of its container is exchanged for a stopper of a kind mentioned in sub-paragraph (2) above.
Schedule 1 substituted by Finance Act 1984 (c. 43, SIF 40:1), s. 1(3)(6), Sch. 1 and Table in Sch. 1 substituted by Finance Act 1990 (c. 29, SIF 40:1), s. 1(3)(5), Sch. 1