Wine of a strength—

£

• not exceeding 15 per cent.

113.00

• exceeding 15 but not exceeding 18 per cent.

145.90

• exceeding 18 but not exceeding 22 per cent.

171.70

• exceeding 22 per cent.

171.70 plus

£15.19 for every 1 per cent, or part of 1 per cent, in excess of 22 per cent.; each of the above rates of duty being, in the case of sparkling wine, increased by £24.80 per hectolitre.