# Finance Act 1992, Schedule: 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.
12.60
Wine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent.
20.99
Wine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent.
29.39
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent.
37.80
Wine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent.
46.19
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling
125.96
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent.
208.00
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 18 per cent.
217.25
Wine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent.
250.59
Wine or made-wine of a strength exceeding 22 per cent.
250.59plus £19.81 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/1992/20/schedule (the official version)
Page: https://openlegislation.uk/finance-act-1992/schedule
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.