First Previous (SEVENTH SCHEDULE Rates of Excise Duty on Spirits)

13 1986

FINANCE ACT, 1986

EIGHTH SCHEDULE

Rates of Excise Duty on Wine and Made Wine

Section 68 .

Description of Wine and Made Wine

Rate of Duty

Still:

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

£2.00 per litre

Of an actual alcoholic strength by volume exceeding 15% vol

£2.90 per litre

Sparkling

£4.00 per litre

Wine and Made Wine whether still or sparkling of an actual alcoholic strength by volume exceeding 22% vol:

An additional duty for every 1% vol or fraction of 1% vol above 22% vol

£0.23 per litre