SCHEDULES
F2SCHEDULE 1F3Table of rates of duty on wine and made-wine
Sch. 1 Table Pts. 1 and 2 substituted (17.3.2008) by Finance Act 2008 (c. 9), s. 11(5)(6)
Part 1Wine 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 | 59.87 |
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent | 82.32 |
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not being sparkling | 194.28 |
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent | 188.10 |
Sparkling wine or sparkling made-wine of a strength of 8.5 per cent or of a strength exceeding 8.5 per cent but not exceeding 15 per cent | 248.85 |
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent | 259.02 |
F3Part 2Wine 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 | 21.35 |
Interpretation
F11
Paragraphs 2 and 3 below apply for the purposes of this Act.
2
1
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 3 bars in excess of atmospheric pressure.
2
Wine or made-wine which is for the time being in a closed container is sparkling regardless of the pressure in the container if the container has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.
3
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
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.
Sch. 1 substituted by Finance Act 1984 (c.43, SIF 40:1), s. 1(3)(6), Sch. 1.