SCHEDULE 1U.K.
Wine: Rates of DutyU.K.
| 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. |