http://www.legislation.gov.uk/ukpga/1988/39/schedule/1/part/IFinance Act 1988An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1988-07-29texttext/xmlenStatute Law Database2024-05-23Expert Participation2024-02-22 SCHEDULESSCHEDULE 1 Alcoholic Liquor DutiesPart I Table of Rates of Duty on Wine and Made-Wine

Description of wine or made-wine

Rates of duty per hectolitre

£

Wine or made-wine of a strength not exceeding 15 per cent. and not being sparkling

102.40

Sparkling wine or sparkling made-wine of a strength 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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<heading> Alcoholic Liquor Duties</heading>
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<num>Part I</num>
<heading> Table of Rates of Duty on Wine and Made-Wine</heading>
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<em> Description of wine or made-wine</em>
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<em> Rates of duty per hectolitre</em>
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<p/>
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<p>£</p>
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<p>Wine or made-wine of a strength not exceeding 15 per cent. and not being sparkling</p>
</td>
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<p>Sparkling wine or sparkling made-wine of a strength not exceeding 15 per cent.</p>
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<p>Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 18 per cent.</p>
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<p>Wine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent.</p>
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<p>Wine or made-wine of a strength exceeding 22 per cent.</p>
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