SCHEDULES
F2SCHEDULE 1F2Table of rates of duty on wine and made-wine
F1Part I Wine or made-wine of a strength not exceeding 22 per cent.
Table in Sch. 1 Pt. I substituted (retrospective to 1.4.2000) by 2000 c. 17, s. 3
Description of wine or made-wine | Rates of duty per hectolitre |
|---|---|
£ | |
Wine or made-wine of a strength not exceeding 4 per cent. | 47.58 |
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent. | 65.42 |
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling | 154.37 |
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but less than 8.5 per cent. | 166.70 |
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. | 220.54 |
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent. | 205.82 |
Sch. 1 substituted by Finance Act 1984 (c.43, SIF 40:1), s. 1(3)(6), Sch. 1.