Made-wine of a strength—

£

• not exceeding 10 per cent.

79.30

• exceeding 10 but not exceeding 15 per cent.

109.80

• exceeding 15 but not exceeding 18 per cent.

135.20

• exceeding 18 per cent.

135.20 plus

£15.19 for every 1 per cent, or part of 1 per cent, in excess of 18 per cent.; each of the above rates of duty being, in the case of sparkling made-wine, increased by £11.35 per hectolitre.