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 4 per cent. 23.41 Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent. 42.14 Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling 140.44 Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. 200.64 Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent. 200.64

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. 20.60