Finance Act, 1969

THIRD SCHEDULE

Duties On Wine

Section 39 .

Part I

Customs

Description of Wine

Rate of Duty

Full

Preferential

Still Wine:

£

s.

d.

£

s.

d.

Not exceeding 25° of proof spirit:

Not in bottle

the gallon

1

3

6

18

9.2

In bottle

”     ”

1

7

6

1

0

9.2

Exceeding 25° but not exceeding 30° of proof spirit:

Not in bottle

”     ”

1

7

6

1

1

2

In bottle

”     ”

1

15

6

1

5

2

Exceeding 30° of proof spirit:

Not in bottle

”     ”

2

1

6

1

11

6⅔

In bottle

”     ”

2

9

6

1

15

6⅔

Sparkling Wine

”     ”

2

16

3

2

1

6.5

Wine exceeding 42° of proof spirit:

An additional duty for every degree or fraction of a degree above 42° of proof spirit

”     ”

3

6

2

10

Part II

Customs

Description of Wine

Rate of Duty

Rate of Duty

(1)

(2)

(3)

£

s.

d.

£

s.

d.

Still Wine in Bottle:

Not exceeding 25° of proof spirit

the gallon

1

0

2

19

11.6

Exceeding 25° but not exceeding 30° of proof spirit

”     ”

1

3

11.6

1

3

6.8

Exceeding 30° of proof spirit

”     ”

1

14

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1

13

/images/en.act.1969.0021.sched3.2.jpg

Exceeding 42° of proof spirit:

An additional duty for every degree or fraction of a degree above 42° of proof spirit

”     ”

2

10

2

10

Part III

Excise

Description of Wine

Rate of Duty

s.

d.

Irish Wine:

Not exceeding 25° of proof spirit

13

9.5

the gallon

Exceeding 25° but not exceeding 30° of proof spirit

14

6.5

”     ”

Exceeding 30° of proof spirit

17

8

”     ”

Part IV

Excise

Description of Wine

Rate of Duty

s.

d.

Irish Wine:

Not exceeding 25° of proof spirit

14

6

the gallon

Exceeding 25° but not exceeding 30° of proof spirit

15

6

”     ”

Exceeding 30° of proof spirit

19

7

”     ”