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