SCHEDULES
SCHEDULE 1
Wine: Rates of Duty
Description of wine | Rates of duty per hectolitre £ |
|---|---|
£ | |
Wine of a strength— | |
not exceeding 15 per cent. | 113·00 |
exceeding 15 but not exceeding 18 per cent. | 145·90 |
exceeding 18 but not exceeding 22 per cent. | 171·70 |
exceeding 22 per cent. | 171·70 plus |
£15·19 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 £24·80 per hectolitre. |