| Description of wine or made-wine | Rates of duty per hectolitre |
|---|
| £ |
| Wine or made-wine of a strength of less than 15 per cent. and not being sparkling | 90.50 |
| Sparkling wine or sparkling made-wine of a strength of less than 15 per cent | 149.40 |
| Wine or made-wine of a strength of not less than 15 per cent. but not exceeding 18 per cent. | 157.50 |
| Wine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent. | 183.30 |
| Wine or made-wine of a strength exceeding 22 per cent | 183.30 plus |
| £15.48 for every 1 per cent. or part of 1 per cent. in excess of 22 per cent. |