# Finance Act 1984, Schedule 1: Wine and Made-Wine


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.

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Source: https://www.legislation.gov.uk/ukpga/1984/43/schedule/1 (the official version)
Page: https://openlegislation.uk/finance-act-1984/schedule-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.