Section 2 | Rates of duty on lower strengths of 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. 43.28 Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent. 59.51 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 less than 5 per cent. 195.63 Sparkling wine or sparkling made-wine of a strength of 8.5 per cent. or of a strength exceeding 8.5 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. 187.24