Section 9 | 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. 44.58 Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent. 61.30 Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling 144.65 Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 8.5 per cent. 201.50 Sparkling wine or sparkling made-wine of a strength exceeding 8.5 per cent. or of a strength exceeding 8.5 per cent. but not exceeding 15 per cent. 206.66 Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent. 192.86

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. 19.56