Section 1.
| Description of wine or made-wine | Rates of duty per hectolitre |
|---|---|
| £ | |
| Wine or made-wine of a strength not exceeding 2 per cent. | 11.03 |
| Wine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent. | 18.38 |
| Wine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent. | 25.73 |
| Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent. | 33.09 |
| Wine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent. | 40.44 |
| Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling | 110.28 |
| Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. | 182.10 |
| Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 18 per cent. | 190.20 |
| Wine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent. | 219.40 |
| Wine or made-wine of a strength exceeding 22 per cent. | 219.40 plus £17.35 for every 1 per cent. or part of 1 per cent. in excess of 22 per cent. |