# Finance Act 1995, 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 4 per cent.
23.41
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent.
42.14
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling
140.44
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent.
200.64
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent.
200.64
”
“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.
20.60
”

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Source: https://www.legislation.gov.uk/ukpga/1995/4/schedule/1 (the official version)
Page: https://openlegislation.uk/finance-act-1995/schedule-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.