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FOURTH SCHEDULE
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Section 71
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PART I
Rates of Excise Duty on Wine
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Description of Wine
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Rate of Duty
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Still:
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Of an actual alcoholic strength by volume not exceeding 15% vol
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£1.96 per litre
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Of an actual alcoholic strength by volume exceeding 15% vol but not exceeding 18% vol
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£2.84 per litre
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Of an actual alcoholic strength by volume exceeding 18% vol
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£3.71 per litre
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Sparkling
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£3.93 per litre
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Whether still or sparkling of an actual alcoholic strength by volume exceeding 22% vol:
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An additional duty for every 1% vol or fraction of 1% vol above 22% vol
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£0.23 per litre
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PART II
Rates of Excise Duty on Made Wine
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Description of Made Wine
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Rate of Duty
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Still:
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Of an actual alcoholic strength by volume not exceeding 15% vol
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£1.87 per litre
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Of an actual alcoholic strength by volume exceeding 15% vol but not exceeding 18% vol
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£2.69 per litre
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Of an actual alcoholic strength by volume exceeding 18% vol
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£3.44 per litre
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Sparkling
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£3.64 per litre
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Whether still or sparkling of an actual alcoholic strength by volume exceeding 22% vol:
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An additional duty for every 1% vol or fraction of 1% vol above 22% vol
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£0.23 per litre
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