|
Description of Wine
|
Rate of Duty
|
|
|
Full
|
Preferential
|
|
|
£
|
s.
|
d.
|
£
|
s.
|
d.
|
|
Still Wine:
|
|
|
|
Not exceeding 25° of proof spirit:
|
|
|
|
|
Not in bottle
|
the gallon
|
|
17
|
8
|
|
12
|
11·2
|
|
In bottle
|
”
|
1
|
1
|
8
|
|
14
|
11·2
|
|
Exceeding 25° but not exceeding 30° of proof spirit:
|
|
|
|
|
Not in bottle
|
”
|
1
|
1
|
8
|
|
15
|
4
|
|
In bottle
|
”
|
1
|
9
|
8
|
|
19
|
4
|
|
Exceeding 30° but not exceeding 42° of proof spirit:
|
|
|
|
|
Not in bottle
|
”
|
1
|
15
|
8
|
1
|
5
|
8⅔
|
|
In bottle
|
”
|
2
|
3
|
8
|
1
|
9
|
8⅔
|
|
Sparkling Wine
|
”
|
2
|
10
|
5
|
1
|
15
|
8·5
|
|
Wine exceeding 42° of proof spirit:
|
|
|
|
An additional duty for every degree or fraction of a degree above 42° of proof spirit
|
”
|
|
2
|
0
|
|
1
|
4
|
