SCHEDULES
SCHEDULE 1F2Table of rates of duty on wine and made-wine
F3Part 1 WINE OR MADE-WINE OF A STRENGTH NOT EXCEEDING 22%
Sch. 1 Table Pt. 1 substituted (retrospective to 1.2.2019) by Finance Act 2019 (c. 1), s. 54(3)(4)
Description of wine or made-wine | Rates of duty per hectolitre £ |
---|---|
Wine or made-wine of a strength not exceeding 4% | 91.68 |
Wine or made-wine of a strength exceeding 4% but not exceeding 5.5% | 126.08 |
Wine or made-wine of a strength exceeding 5.5% but not exceeding 15% and not being sparkling | 297.57 |
Sparkling wine or sparkling made-wine of a strength exceeding 5.5% but less than 8.5% | 288.10 |
Sparkling wine or sparkling made-wine of a strength of at least 8.5% but not exceeding 15% | 381.15 |
Wine or made-wine of a strength exceeding 15% but not exceeding 22% | 396.72 |
Part 2Wine or made-wine of a strength exceeding 22%
Description of wine or made-wine | Rates of duty per litre of alcohol in wine or made-wine £ |
---|---|
Wine or made-wine of a strength exceeding 22% | 28.74 |
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 Table substituted (13.3.2017) by Finance Act 2017 (c. 10), s. 21(6)(7)