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,
1. Cigarettes,An amount equal to 22 per cent. of the retail price plus £77.09 per thousand cigarettes.,
2. Cigars,£114.79 per kilogram.,
3. Hand-rolling tobacco,£87.74 per kilogram.,
4. Other smoking tobacco and chewing tobacco,£50.47 per kilogram.,

The first £450,000,2½ per cent.,
The next £1,000,000,12½ per cent.,
The next £1,000,000,20 per cent.,
The next £1,750,000,30 per cent.,
The remainder,40 per cent.,


,£,£,£,
1,30,80,220,
2,50,150,425,
3,75,220,615,
4,95,285,800,
5,120,345,970,
6,140,400,1,125,
7,160,450,1,270,
8,185,500,1,405,
9,205,540,1,525,
10,225,580,1,635,
11,240,615,1,730,
12,250,645,1,815,

1,400 or less,£1,010,
More than 1,400 but not more than 2,000,£1,280,
More than 2,000,£1,890,

2,000 or less,£1,280,
More than 2,000,£1,890,

Any car,£1,890,

,
1999-00,£200,000,£800,000,
2000-01,£150,000,£600,000,
2001-02,£100,000,£400,000,
2002-03,£50,000,£200,000,