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Finance Act 1988

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This is the original version (as it was originally enacted).

13In Schedule 1 to that Act, for the Table of rates of duty there shall be substituted—

Description of wine or made-wineRates of duty per hectolitre
£
Wine or made-wine of a strength not exceeding 2 per cent.10.24
Wine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent.17.07
Wine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent.23.89
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent.30.72
Wine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent.37.55
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling102.40
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent.169.10
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 18 per cent.176.60
Wine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent.203.70
Wine or made-wine of a strength exceeding 22 per cent.203.70 plus £15.77 for every 1 per cent. or part of 1 per cent. in excess of 22 per cent.

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