Finance Act, 1981

FOURTH SCHEDULE

Rates of Excise Duty on Wine

Section 34.

PART I

Description of Wine

Rate of Duty

Still:

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

£1.40 per litre

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

£1.98 per litre

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

£2.56 per litre

Sparkling

£2.78 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

£0.20 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

£1.31per litre

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

£1.83 per litre

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

£2.29 per litre

Sparkling

£2.49 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

£0.20 per litre