§ Mr. GibbTo ask the Chancellor of the Exchequer if he will list the UK levies applicable to UK-produced wine. [146472]
§ John HealeyUK excise duties applicable to wine are the same irrespective of the country in which the wine is produced. These are applied in bands according to the alcoholic strength of the product as shown in the following tables.
Most wine is produced in the 5.5 per cent. to 15 per cent. band.
Rate per hectolitre (£)
Wine and made-wine Exceeding 1.2 per cent.—not exceeding 4 per cent. abv. 48.91 Exceeding 4 per cent.—not exceeding 5.5 per cent. abv. 67.25 Exceeding 5.5 per cent.—not exceeding 15 per cent. abv. 158.69 Exceeding 15 per cent.—not exceeding 22 per cent. abv. 211.58 Sparkling wine and made-wine Exceeding 5.5 per cent.—less than 8.5 per cent. abv. 166.70 8.5 per cent. and above—not exceeding 15 per cent. abv. 220.54
Rate per litre of pure alcohol (£) Wine and made-wine Exceeding 22 per cent. abv. 19.56 The final sale price of wine in the UK also includes VAT at the standard rate of 17.5 per cent.