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13 1994

FINANCE ACT, 1994

FIFTH SCHEDULE

Rates of Excise Duty on Wine and Made Wine

Section 83.

Description of Wine and Made Wine

Rate of Duty

Still and Sparkling:

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

£71.66 per hectolitre

Still:

Of an actual alcoholic strength by volume exceeding 5.5% vol but not exceeding 15% vol

£215.01 per hectolitre

Of an actual alcoholic strength by volume exceeding 15% vol

£311.97 per hectolitre

Sparkling:

Of an actual alcoholic strength by volume exceeding 5.5% vol

£430.02 per hectolitre