{
  "url": "https://openlegislation.uk/finance-act-1994/schedule-1",
  "json_url": "https://openlegislation.uk/finance-act-1994/schedule-1.json",
  "legislation": "ukpga/1994/9",
  "legislation_title": "Finance Act 1994",
  "legislation_url": "https://openlegislation.uk/finance-act-1994",
  "path": "schedule/1",
  "kind": "schedule",
  "number": "1",
  "heading": "Table of rates of duty on wine and made-wine",
  "text": "“Part I\nWine or made-wine of a strength not exceeding 22 per cent.\nDescription of wine or made-wine\nRates of duty per hectolitre\n£\nWine or made-wine of a strength not exceeding 2 per cent.\n13.48\nWine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent.\n22.46\nWine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent.\n31.45\nWine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent.\n40.44\nWine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent.\n49.42\nWine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling\n134.77\nSparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent.\n222.55\nWine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent.\n207.33\nPart II\nWine or made-wine of a strength exceeding 22 per cent.\nDescription of wine or made-wine\nRates of duty per litre of alcohol in the wine or made-wine\n£\nWine or made-wine of a strength exceeding 22 per cent.\n19.81\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1994/9/schedule/1",
    "retrieved_at": "2026-10-29T09:34:21.412655+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."
}