Part II Value Added Tax and Excise Duties

Alcoholic liquor duties

9 Rates of duty on wine and made-wine.

1

For the Table of rates of duty in Schedule 1 to the Alocoholic Liquor Duties Act 1979 (wine and made-wine) there shall be substituted—

Table of Rates of Duty on Wine and Made-Wine

Part I Wine or Made-Wine of a Strength not Exceeding 22 Per Cent.

Description of wine or made-wine

Rates of duty per hectolitre

£

Wine or made-wine of a strength not exceeding 4 per cent.

44.58

Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent.

61.30

Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling

144.65

Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 8.5 per cent.

201.50

Sparkling wine or sparkling made-wine of a strength exceeding 8.5 per cent. or of a strength exceeding 8.5 per cent. but not exceeding 15 per cent.

206.66

Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent.

192.86

Part II Wine or Made-Wine of a Strength Exceeding 22 Per Cent.

Description of wine or made-wine

Rates of duty per litre of alcohol in the wine or made-wine

£

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

19.56

2

This section shall come into force on 1st January 1998.