Alcoholic Liquor Duties Act 1979

Section 54.

SCHEDULE 1Wine: Rates of Duty

Description of wine (in strengths measured by reference to the following percentages of alcohol by volume at a temperature of 20° C.)Rates of duty (per gallon)
£
Wine of an alcoholic strength—
not exceeding 15 per cent.3.2500
exceeding 15 but not exceeding 18 per cent.3.7500
exceeding 18 but not exceeding 22 per cent.4.4150
exceeding 22 per cent.4.4150 plus £0.4700 for every 1 per cent, or part of 1 per cent, in excess of 22 per cent. ; each of the above rates of duty being, in the case of sparkling wine, increased by £0.7150 per gallon.