Finance Act, 1980

FOURTH SCHEDULE

PART I

Rates of Excise Duty on Wine

Section 67.

Description of Wine

Rate of Duty

Still:

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

£1.10 per litre

Of an actual alcoholic strength by volume exceeding 15% vol but not exceeding 18% vol

£1.53 per litre

Of an actual alcoholic strength by volume exceeding 18% vol but not exceeding 22% vol

£1.96 per litre

Sparkling

£2.18 per litre

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

£0.17 per litre

PART II

Rates of Excise Duty on Made Wine

Description of Made Wine

Rate of Duty

Still:

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

£1.01 per litre

Of an actual alcoholic strength by volume exceeding 15% vol but not exceeding 18% vol

£1.38 per litre

Of an actual alcoholic strength by volume exceeding 18% vol but not exceeding 22% vol

£1.69 per litre

Sparkling

£1.89 per litre

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

£0.17 per litre