{
  "url": "https://openlegislation.uk/finance-act-1990/schedule-1",
  "json_url": "https://openlegislation.uk/finance-act-1990/schedule-1.json",
  "legislation": "ukpga/1990/29",
  "legislation_title": "Finance Act 1990",
  "legislation_url": "https://openlegislation.uk/finance-act-1990",
  "path": "schedule/1",
  "kind": "schedule",
  "number": "1",
  "heading": "Table of Rates of Duty on Wine and Made-Wine",
  "text": "Description of wine or made-wine\nRates of duty per hectolitre\n£\nWine or made-wine of a strength not exceeding 2 per cent.\n11.03\nWine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent.\n18.38\nWine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent.\n25.73\nWine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent.\n33.09\nWine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent.\n40.44\nWine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling\n110.28\nSparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent.\n182.10\nWine or made-wine of a strength exceeding 15 per cent. but not exceeding 18 per cent.\n190.20\nWine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent.\n219.40\nWine or made-wine of a strength exceeding 22 per cent.\n219.40 plus £17.35 for every 1 per cent. or part of 1 per cent. in excess of 22 per cent.",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1990/29/schedule/1",
    "retrieved_at": "2026-10-29T09:43:04.265975+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}