Finance Act, 1993

FOURTH SCHEDULE

Rates of Excise Duty on Wine and Made Wine

Section 68 .

Description of Wine and Made Wine

Rate of Duty

Still and Sparkling:

Of an actual alcoholic strength by volume not exceeding 5.5% vol

£68.00 per hectolitre

Still:

Of an actual alcoholic strength by volume exceeding 5.5% 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 5.5% vol

£408.00 per hectolitre