# Finance Act 2000, 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) substitute—
“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.
47.58
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent.
65.42
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling
154.37
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but less than 8.5 per cent.
166.70
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.
220.54
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent.
205.82
”
(2) This section shall be deemed to have come into force on 1st April 2000.

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Source: https://www.legislation.gov.uk/ukpga/2000/17/section/3 (the official version)
Page: https://openlegislation.uk/finance-act-2000/section-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.