# Finance Act 1988, Part I: 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 not exceeding 15 per cent. and not being sparkling
102.40
Sparkling wine or sparkling made-wine of a strength 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.
203.70 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/1988/39/schedule/1/part/I (the official version)
Page: https://openlegislation.uk/finance-act-1988/schedule-1/part-I
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.