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Contents

Legislation
Finance Act 1985
  • Introduction
  • Part I Customs and Excise and Value Added Tax
  • Part II Income Tax, Corporation Tax and Capital Gains Tax
  • Part III Stamp Duty
  • Part IV Oil Taxation
  • Part V Miscellaneous and Supplementary
  • SCHEDULE 1 Table of Rates of Duty on Wine and Made-Wine
  • SCHEDULE 2 Vehicles Excise Duty
  • SCHEDULE 3 Amendments of Alcoholic Liquor Duties Act 1979
  • SCHEDULE 4 Hydrocarbon Oil: Mixing Etc.
  • SCHEDULE 5 Gaming Machine Licence Duty
  • SCHEDULE 6
  • SCHEDULE 7
  • SCHEDULE 8
  • SCHEDULES 9—13 . . .
  • SCHEDULES 14—17. . . .
  • SCHEDULE 18 . . .
  • SCHEDULE 19
  • SCHEDULE 20
  • SCHEDULE 21
  • SCHEDULE 22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  • SCHEDULE 23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
  • SCHEDULE 24 Stamp Duty: Headings Omitted
  • SCHEDULE 25 Abolition of Development Land Tax and Tax on Development Gains
  • SCHEDULE 26 Capital Transfer Tax: Conditional Exemption
  • SCHEDULE 27 Repeals
  1. Finance Act 1985
  2. Table of Rates of Duty on Wine and Made-Wine

Schedule 1 | Table of Rates of Duty on Wine and Made-Wine

From legislation.gov.uk

Table
Description of wine or made-wineRates of duty per hectolitre £
Wine or made-wine of a strength of less than 15 per cent. and not being sparkling98.00
Sparkling wine or sparkling made-wine of a strength of less than 15 per cent.161.80
Wine or made-wine of a strength of not less than 15 per cent. but not exceeding 18 per cent.169.00
Wine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent.194.90
Wine or made-wine of a strength exceeding 22 per cent.194.90 plus £15.77 for every 1 per cent. or part of 1 per cent. in excess of 22 per cent.
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