{
  "url": "https://openlegislation.uk/finance-act-1991/schedule-1/paragraph-wrapper1n1",
  "json_url": "https://openlegislation.uk/finance-act-1991/schedule-1/paragraph-wrapper1n1.json",
  "legislation": "ukpga/1991/31",
  "legislation_title": "Finance Act 1991",
  "legislation_url": "https://openlegislation.uk/finance-act-1991",
  "path": "schedule/1/paragraph/wrapper1n1",
  "kind": "paragraph",
  "number": null,
  "heading": null,
  "text": "“ TABLE OF RATES OF DUTY ON WINE AND MADE-WINE\nDescription of wine or made-wine\nRates of duty per hectolitre\n£\nWine or made-wine of a strength not exceeding 2 per cent.\n12.06\nWine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent.\n20.09\nWine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent.\n28.12\nWine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent.\n36.17\nWine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent.\n44.20\nWine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling\n120.54\nSparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent.\n199.04\nWine or made-wine of a strength exceeding 15 per cent. but not exceeding 18 per cent.\n207.89\nWine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent.\n239.80\nWine or made-wine of a strength exceeding 22 per cent.\n239.80plus £18.96 for every 1 per cent. or part of 1 per cent. in excess of 22 per cent.\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1991/31/schedule/1/paragraph/wrapper1n1",
    "retrieved_at": "2026-10-29T09:37:56.935967+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."
}