Section 3 | 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. 46.01 Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent. 63.26 Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling 149.28 Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but less than 8.5 per cent. 161.20 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. 213.27 Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent. 199.03