Wine of a strength—

£

not exceeding 15 per cent.

81.42

exceeding 15 but not exceeding 18 per cent.

93.93

exceeding 18 but not exceeding 22 per cent.

110.59

exceeding 22 per cent.

110.59 plus £11.87 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 £17.90 per hectolitre.