F1SCHEDULE 1F2 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. | 12.06 |
Wine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent. | 20.09 |
Wine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent. | 28.12 |
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent. | 36.17 |
Wine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent. | 44.20 |
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling | 120.54 |
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. | 199.04 |
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 18 per cent. | 207.89 |
Wine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent. | 239.80 |
Wine or made-wine of a strength exceeding 22 per cent. | 239.80plus £18.96 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 F31.5 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.
F43
(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.