http://www.legislation.gov.uk/ukpga/1997/58/section/9Finance (No. 2) Act 1997An Act to grant certain duties, to alter other duties, and to amend the law relating to the National Debt and the Public Revenue, and to make further provision in connection with Finance.1997-07-31texttext/xmlenStatute Law Database2024-04-02Expert Participation2016-09-15 Part II Value Added Tax and Excise Duties Alcoholic liquor duties Rates of duty on wine and made-wine.91For the Table of rates of duty in Schedule 1 to the Alocoholic Liquor Duties Act 1979 (wine and made-wine) there shall be substituted— Table of Rates of Duty on Wine and Made-Wine Part I Wine or Made-Wine of a Strength not Exceeding 22 Per Cent.
Description of wine or made-wineRates 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 sparkling144.65
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
 Part II Wine or Made-Wine of a Strength Exceeding 22 Per Cent.

Description of wine or made-wineRates 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

2This section shall come into force on 1st January 1998.