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FOURTH SCHEDULE
Rates of Excise Duty on Wine
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Section 34.
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PART I
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Description of Wine
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Rate of Duty
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Still:
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Of an actual alcoholic strength by volume not exceeding 15% vol
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£1.40 per litre
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Of an actual alcoholic strength by volume exceeding 15% vol but not exceeding 18% vol
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£1.98 per litre
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Of an actual alcoholic strength by volume exceeding 18% vol but not exceeding 22% vol
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£2.56 per litre
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Sparkling
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£2.78 per litre
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Wine whether still or sparkling of an actual alcoholic strength by volume exceeding 22% vol:
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An additional duty for every 1% vol or fraction of 1% vol above 22% vol
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£0.20 per litre
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PART II
Rates of Excise Duty on Made Wine
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Description of Made Wine
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Rate of Duty
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Still:
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Of an actual alcoholic strength by volume not exceeding 15% vol
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£1.31per litre
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Of an actual alcoholic strength by volume exceeding 15% vol but not exceeding 18% vol
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£1.83 per litre
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Of an actual alcoholic strength by volume exceeding 18% vol but not exceeding 22% vol
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£2.29 per litre
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Sparkling
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£2.49 per litre
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Whether still or sparkling of an actual alcoholic strength by volume exceeding 22% vol:
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An additional duty for every 1% vol or fraction of 1% vol above 22% vol
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£0.20 per litre
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