Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Finance Act 1992
  • Introduction
  • Crossheading Excise duties
  • Crossheading Value added tax
  • Crossheading Car tax
  • Crossheading Income tax
  • Crossheading General
  • SCHEDULE Table of rates of duty on wine and made-wine
  1. Finance Act 1992
  2. Table of rates of duty on wine and made-wine

Schedule | Table of rates of duty on 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 not exceeding 2 per cent. 12.60 Wine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent. 20.99 Wine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent. 29.39 Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent. 37.80 Wine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent. 46.19 Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling 125.96 Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. 208.00 Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 18 per cent. 217.25 Wine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent. 250.59 Wine or made-wine of a strength exceeding 22 per cent. 250.59plus £19.81 for every 1 per cent. or part of 1 per cent. in excess of 22 per cent.

Previous
PrivacyTerms