http://www.legislation.gov.uk/id/ukpga/2004/12

Part 1Excise duties

Alcoholic liquor duties

3Rates of duty on wine and made-wine

1

For Part 1 of the Table of rates of duty in Schedule 1 to the Alcoholic Liquor Duties Act 1979 (rates of duty on wine and made-wine) substitute—

Part 1Wine and made-wine of a strength not exceeding 22 per cent
Description of wine or made-wine
Rates of duty per hectolitre

£
Wine or made-wine of a strength not exceeding 4 per cent
50.38
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent
69.27
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling
163.47
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent
166.70
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
220.54
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent
217.95

Description of wine or made-wine	Rates of duty per hectolitre
	£
Wine or made-wine of a strength not exceeding 4 per cent	50.38
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent	69.27
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling	163.47
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent	166.70
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	220.54
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent	217.95

2

This section shall be deemed to have come into force at midnight on 21st March 2004.