Schedule 1 | Wine and Made-Wine

From legislation.gov.uk

Table shown as text

Description of wine or made-wine Rates of duty per hectolitre £ Wine or made-wine of a strength of less than 15 per cent. and not being sparkling 90.50 Sparkling wine or sparkling made-wine of a strength of less than 15 per cent 149.40 Wine or made-wine of a strength of not less than 15 per cent. but not exceeding 18 per cent. 157.50 Wine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent. 183.30 Wine or made-wine of a strength exceeding 22 per cent 183.30 plus £15.48 for every 1 per cent. or part of 1 per cent. in excess of 22 per cent.

Interpretation

(1)Subject to sub-paragraph (3) below, for the purposes of this Act, wine or made-wine which is for the time being in a closed container is sparkling if, due to the presence of carbon dioxide or any other gas, the pressure in the container, measured at a temperature of 20° C, is not less than 1 bar in excess of atmospheric pressure.

(2)For the purposes of this Act, wine or made-wine which is not for the time being in a closed container is sparkling if it has characteristics similar to those of wine or made-wine which has been removed from a closed container and which, before removal, fell within sub-paragraph (1) above.

(3)Notwithstanding anything in sub-paragraph (1) above, wine or made-wine which is for the time being in a closed container shall not be regarded as sparkling for the purposes of the rates of duty set out above, if—

(a)the container does not have a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening; and

(b)the pressure in the container, measured at a temperature of 20° C, is less than 3 bars in excess of atmospheric pressure.

(2)For the purposes of this Act, wine or made-wine shall be regarded as having been rendered sparkling if—

(a)as a result of aeration, fermentation or any other process, it either falls within paragarph 1(1) above or takes on such characteristics as are referred to in paragraph 1(2) above; or

(b)being sparkling wine or made-wine which, by virtue only of 1(3) above, was not chargeable to duty as sparkling wine or made-wine, it is transferred into a closed container which has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.