Finance Act 1993

Section 1.

SCHEDULE 1U.K. Table of rates of duty on wine and made-wine

Commencement Information

I1Schedule 1 deemed to have come into force at 6 p.m. on 16.3.1993: see s. 1(2)(4)

Part IU.K. Wine or made-wine of a strength not exceeding 22 per cent.

Description of wine or made-wineRates of duty per hectolitre
£
Wine or made-wine of a strength not exceeding 2 per cent.13.23
Wine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent.22.04
Wine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent.30.86
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent.39.69
Wine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent.48.50
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling132.26
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent.218.40
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent.220.43

Part IIU.K. Wine or made-wine of a strength exceeding 22 per cent.

Description of wine or made-wineRates of duty per litre of alcohol in the wine or made-wine
£
Wine or made-wine of a strength exceeding 22 per cent.19.81