Schedule 1 | Table of rates of duty on wine and made-wine

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. 13.23 Wine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent. 22.04 Wine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent. 30.86 Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent. 39.69 Wine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent. 48.50 Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling 132.26 Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. 218.40 Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent. 220.43

Table shown as text

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. 19.81