# Finance Act 1993, Schedule 1: Table of rates of duty on wine and made-wine


“Part I
Wine or made-wine of a strength not exceeding 22 per cent.
Description of wine or made-wine
Rates of duty per hectolitre
£
Wine or made-wine of a strength not exceeding 2 per cent.
13.23
Wine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent.
22.04
Wine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent.
30.86
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent.
39.69
Wine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent.
48.50
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling
132.26
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent.
218.40
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent.
220.43
Part II
Wine or made-wine of a strength exceeding 22 per cent.
Description of wine or made-wine
Rates of duty per litre of alcohol in the wine or made-wine
£
Wine or made-wine of a strength exceeding 22 per cent.
19.81
”

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Source: https://www.legislation.gov.uk/ukpga/1993/34/schedule/1 (the official version)
Page: https://openlegislation.uk/finance-act-1993/schedule-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.