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THIRD SCHEDULE
Duties On Wine
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Section 39
.
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Part I
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Customs
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Description of Wine
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Rate of Duty
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Full
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Preferential
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Still Wine:
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£
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s.
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d.
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£
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s.
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d.
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Not exceeding 25° of proof spirit:
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Not in bottle
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the gallon
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1
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3
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6
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18
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9.2
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In bottle
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” ”
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1
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7
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6
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1
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0
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9.2
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Exceeding 25° but not exceeding 30° of proof spirit:
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Not in bottle
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” ”
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1
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7
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6
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1
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1
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2
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In bottle
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” ”
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1
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15
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6
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1
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5
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2
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Exceeding 30° of proof spirit:
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Not in bottle
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” ”
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2
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1
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6
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1
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11
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6⅔
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In bottle
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” ”
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2
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9
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6
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1
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15
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6⅔
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Sparkling Wine
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” ”
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2
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16
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3
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2
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1
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6.5
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Wine exceeding 42° of proof spirit:
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An additional duty for every degree or fraction of a degree above 42° of proof spirit
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” ”
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3
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6
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2
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10
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Part II
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Customs
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| | |
Description of Wine
|
Rate of Duty
|
Rate of Duty
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|
(1)
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(2)
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(3)
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£
|
s.
|
d.
|
£
|
s.
|
d.
|
|
Still Wine in Bottle:
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Not exceeding 25° of proof spirit
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the gallon
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1
|
0
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2
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19
|
11.6
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|
Exceeding 25° but not exceeding 30° of proof spirit
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” ”
|
1
|
3
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11.6
|
1
|
3
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6.8
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|
Exceeding 30° of proof spirit
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” ”
|
1
|
14
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|
1
|
13
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Exceeding 42° of proof spirit:
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|
|
|
|
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An additional duty for every degree or fraction of a degree above 42° of proof spirit
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” ”
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2
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10
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2
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10
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Part III
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Excise
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Description of Wine
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Rate of Duty
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|
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s.
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d.
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Irish Wine:
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Not exceeding 25° of proof spirit
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13
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9.5
|
the gallon
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Exceeding 25° but not exceeding 30° of proof spirit
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14
|
6.5
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” ”
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Exceeding 30° of proof spirit
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17
|
8
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” ”
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Part IV
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Excise
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Description of Wine
|
Rate of Duty
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|
|
s.
|
d.
|
|
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Irish Wine:
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|
|
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|
Not exceeding 25° of proof spirit
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14
|
6
|
the gallon
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Exceeding 25° but not exceeding 30° of proof spirit
|
15
|
6
|
” ”
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|
Exceeding 30° of proof spirit
|
19
|
7
|
” ”
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