| Description of wine or made-wine | Rates of duty per hectolitre £ |
|---|
| Wine or made-wine of a strength of less than 15 per cent. and not being sparkling | 98.00 |
| Sparkling wine or sparkling made-wine of a strength of less than 15 per cent. | 161.80 |
| Wine or made-wine of a strength of not less than 15 per cent. but not exceeding 18 per cent. | 169.00 |
| Wine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent. | 194.90 |
| Wine or made-wine of a strength exceeding 22 per cent. | 194.90 plus £15.77 for every 1 per cent. or part of 1 per cent. in excess of 22 per cent. |