# Finance (No. 2) Act 1997, Section 9: Rates of duty on wine and made-wine.


(1) For the Table of rates of duty in Schedule 1 to the Alocoholic Liquor Duties Act 1979 (wine and made-wine) there shall be substituted—
“ 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.
44.58
Wine or made-wine of a strength exceeding 4 per cent. but not exceeding 5.5 per cent.
61.30
Wine or made-wine of a strength exceeding 5.5 per cent. but not exceeding 15 per cent. and not being sparkling
144.65
Sparkling wine or sparkling made-wine of a strength exceeding 5.5 per cent. but not exceeding 8.5 per cent.
201.50
Sparkling wine or sparkling made-wine of a strength exceeding 8.5 per cent. or of a strength exceeding 8.5 per cent. but not exceeding 15 per cent.
206.66
Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 22 per cent.
192.86
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.
19.56
”
(2) This section shall come into force on 1st January 1998.

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Source: https://www.legislation.gov.uk/ukpga/1997/58/section/9 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-1997/section-9
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.