| Description of wine or made-wine | Rates of duty per hectolitre |
|---|---|
| £ | |
| Wine or made-wine of a strength not exceeding 4 per cent. | 23.41 |
| Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent. | 42.14 |
| Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling | 140.44 |
| Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. | 200.64 |
| Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent. | 200.64 |