# Finance Act 1988, Paragraph 13


In Schedule 1 to that Act, for the Table of rates of duty there shall be substituted—
“
Wine or made-wine of a strength not exceeding 2 per cent.
£ 10.24
Wine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent.
17.07
Wine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent.
23.89
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent.
30.72
Wine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent.
37.55
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling
102.40
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent.
169.10
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 18 per cent.
176.60
Wine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent.
203.70
Wine or made-wine of a strength exceeding 22 per cent.
203.70plus £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/1988/39/schedule/1/paragraph/13 (the official version)
Page: https://openlegislation.uk/finance-act-1988/schedule-1/paragraph-13
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.