SCHEDULES

[F1 SCHEDULE 1 U.K. [F2 Table of rates of duty on wine and made-wine

Textual Amendments

F1 Sch. 1 substituted by Finance Act 1984 (c.43, SIF 40:1), s. 1(3)(6), Sch. 1.

F2 Sch. 1 Table Pts. 1 and 2 substituted (17.3.2008) by Finance Act 2008 (c. 9), s. 11(5)(6)

Part 1 U.K. Wine 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]]