# Finance Act 1990, 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 not exceeding 2 per cent.
11.03
Wine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent.
18.38
Wine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent.
25.73
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent.
33.09
Wine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent.
40.44
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling
110.28
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent.
182.10
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 18 per cent.
190.20
Wine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent.
219.40
Wine or made-wine of a strength exceeding 22 per cent.
219.40 plus £17.35 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/1990/29/schedule/1 (the official version)
Page: https://openlegislation.uk/finance-act-1990/schedule-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.