| WINE OR 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. |
43.28 |
| Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent. |
59.51 |
| Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling |
140.44 |
| Sparkling wine or sparkling made-wine of a strength
exceeding 5.5 per cent. but less than 8.5 per cent. |
195.63 |
| 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. |
200.64 |
| Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent. |
187.24 |