# Finance Act 1985, Schedule 1: Table of Rates of Duty on 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
98.00
Sparkling wine or sparkling made-wine of a strength of less than 15 per cent.
161.80
Wine or made-wine of a strength of not less than 15 per cent. but not exceeding 18 per cent.
169.00
Wine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent.
194.90
Wine or made-wine of a strength exceeding 22 per cent.
194.90 plus £15.77 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/1985/54/schedule/1 (the official version)
Page: https://openlegislation.uk/finance-act-1985/schedule-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.