Schedule 1 | Section 1

TABLE OF RATES OF DUTY ON WINE AND MADE-WINEDescription of wine or made-wineRates of duty per hectolitre£Wine or made-wine of a strength not exceeding 2 per cent.12.06Wine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent.20.09Wine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent.28.12Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent.36.17Wine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent.44.20Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling120.54Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent.199.04Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 18 per cent.207.89Wine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent.239.80Wine or made-wine of a strength exceeding 22 per cent.239.80plus £18.96 for every 1 per cent. or part of 1 per cent. in excess of 22 per cent.