Finance Act, 1993

THIRD SCHEDULE

Rates of Excise Duty on Cider and Perry

Section 67 .

Description of Cider and Perry

Rate of Duty

Still and Sparkling:

Of an actual alcoholic strength by volume not exceeding 6% vol

£30.67 per hectolitre

Of an actual alcoholic strength by volume exceeding 6% vol but not exceeding 8.5% vol

£132.73 per hectolitre

Still:

Of an actual alcoholic strength by volume exceeding 8.5% vol but not exceeding 15% vol

£204.00 per hectolitre

Of an actual alcoholic strength by volume exceeding 15% vol

£296.00 per hectolitre

Sparkling:

Of an actual alcoholic strength by volume exceeding 8.5% vol

£408.00 per hectolitre