# Finance Act 1994, 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.
13.48
Wine or made-wine of a strength exceeding 2 per cent. but not exceeding 3 per cent.
22.46
Wine or made-wine of a strength exceeding 3 per cent. but not exceeding 4 per cent.
31.45
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5 per cent.
40.44
Wine or made-wine of a strength exceeding 5 per cent. but not exceeding 5.5 per cent.
49.42
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling
134.77
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent.
222.55
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent.
207.33
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/1994/9/schedule/1 (the official version)
Page: https://openlegislation.uk/finance-act-1994/schedule-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.