| Description of wine or made-wine | Rates of duty per hectolitre |
|---|
| £ |
|---|
| Wine or made-wine of a strength not exceeding 15 per cent. and not being sparkling | 102.40 |
| Sparkling wine or sparkling made-wine of a strength not exceeding 15 per cent. | 169.10 |
| Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 18 per cent. | 176.60 |
| Wine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent. | 203.70 |
| Wine or made-wine of a strength exceeding 22 per cent. | 203.70 plus£15.77 for every 1 per cent. or part of 1 per cent. in excess of 22 per cent. |
