# Finance Act 1998, Section 3: Rates of duty on wine and made-wine.


(1) For Part I of the Table of rates of duty in Schedule 1 to the Alcoholic Liquor Duties Act 1979 (wine and made-wine of a strength not exceeding 22 per cent.) there shall be substituted—
Part I Wine or made-wine of a strength not exceeding 22 per cent.
Description of wine or made-wineRates of duty per hectolitre
£
Wine or made-wine of a strength not exceeding 4 per cent.46.01
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent.63.26
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling149.28
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but less than 8.5 per cent.161.20
Sparkling wine or sparkling made-wine of a strength of 8.5 per cent. or of a strength exceeding 8.5 per cent. but not exceeding 15 per cent.213.27
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent.199.03
(2) This section shall come into force on 1st January 1999.

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Source: https://www.legislation.gov.uk/ukpga/1998/36/section/3 (the official version)
Page: https://openlegislation.uk/finance-act-1998/section-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.