Office of Public Sector Information
Section 1.
| Description of wine or made-wine | Rates of duty per hectolitre |
|---|---|
| £ | |
| Wine or made-wine of a strength not exceeding 2 per cent. | 12.60 |
| Wine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent. | 20.99 |
| Wine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent. | 29.39 |
| Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent. | 37.80 |
| Wine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent. | 46.19 |
| Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling | 125.96 |
| Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. | 208.00 |
| Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 18 per cent. | 217.25 |
| Wine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent. | 250.59 |
| Wine or made-wine of a strength exceeding 22 per cent. | 250.59 |
| plus £19.81 for every 1 per cent. or part of 1 per cent. in excess of 22 per cent. |
Finance Act 1992