{
  "url": "https://openlegislation.uk/finance-act-1995/schedule-1",
  "json_url": "https://openlegislation.uk/finance-act-1995/schedule-1.json",
  "legislation": "ukpga/1995/4",
  "legislation_title": "Finance Act 1995",
  "legislation_url": "https://openlegislation.uk/finance-act-1995",
  "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 4 per cent.\n23.41\nWine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent.\n42.14\nWine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling\n140.44\nSparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent.\n200.64\nWine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent.\n200.64\n”\n“Part 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.\n20.60\n”",
  "extent": null,
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/1995/4/schedule/1",
    "retrieved_at": "2026-10-29T09:33:25.980862+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."
}