§
Resolved,
That, as from 6 o'clock in the evening of 19th March 1991, the rate of duty specified in section 5 of the Alcoholic Liquor Duties Act 1979 shall be increased from £17.35 per litre of alcohol in the spirits to £18.96 per litre of alcohol in the spirits.
And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
| Description of wine or made-wine | Rates of duty per hectolitre |
| £ | |
| Wine or made-wine of a strength not exceeding 2 per cent. | 12.06 |
| Wine or made-wine of a strength exceeding 2 per cent, but not exceeding 3 per cent. | 20.09 |
| Wine or made-wine of a strength exceeding 3 percent, but not exceeding 4 per cent. | 28.12 |
| Wine or made-wine of a strength exceeding 4 per cent, but not exceeding 5 per cent. | 36.17 |
| Wine or made-wine of a strength exceeding 5 per cent, but not exceeding 5–5 per cent. | 44.20 |
| Wine or made-wine of a strength exceeding 5–5 per cent, but not exceeding 15 per cent, and not being sparkling | 120.54 |
| Sparkling wine or sparkling made-wine of a strength exceeding 5–5 per cent, but not exceeding 15 per cent. | 199.04 |
| Wine or made-wine of a strength exceeding 15 per cent, but not exceeding 18 per cent. | 207.89 |
| Wine or made-wine of a strength exceeding 18 per cent, but not exceeding 22 per cent. | 239.80 |
| Wine or made-wine of a strength exceeding 22 per cent. | 239.80 |
| plus £18.96 for every 1 per cent, or part of 1 per cent, in excess of 22 per cent. |
§ And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.