# Finance Act 2005, 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 ALDA 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-wine
Rates of duty per hectolitre
£
Wine or made-wine of a strength not exceeding 4 per cent
51.69
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent
71.07
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling
167.72
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
223.62
”
(2) This section shall be deemed to have come into force at midnight on 20th March 2005.

---
Source: https://www.legislation.gov.uk/ukpga/2005/7/section/3 (the official version)
Page: https://openlegislation.uk/finance-act-2005/section-3
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.