# Finance Act 2004, Section 3: Rates of duty on wine and made-wine


(1) For Part 1 of the Table of rates of duty in Schedule 1 to the Alcoholic Liquor Duties Act 1979 (rates of duty on wine and made-wine) substitute—
Part 1 Wine and 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 cent50.38
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent69.27
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling163.47
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent but less than 8.5 per cent166.70
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 cent220.54
Wine or made-wine of a strength exceeding 15 per cent but not exceeding 22 per cent217.95
(2) This section shall be deemed to have come into force at midnight on 21st March 2004.

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Source: https://www.legislation.gov.uk/ukpga/2004/12/section/3 (the official version)
Page: https://openlegislation.uk/finance-act-2004/section-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.