| 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 Resolution shall have effect as from midnight on 21st March 2004.
§ 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.