http://www.legislation.gov.uk/id/ukpga/2006/25

Part 1Excise duties

Alcoholic liquor duties

4Rates 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 1Wine 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
53.06
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent
72.95
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling
172.17
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
229.55

Description of wine or made-wine	Rates of duty per hectolitre
	£
Wine or made-wine of a strength not exceeding 4 per cent	53.06
Wine or made-wine of a strength exceeding 4 per cent but not exceeding 5.5 per cent	72.95
Wine or made-wine of a strength exceeding 5.5 per cent but not exceeding 15 per cent and not sparkling	172.17
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	229.55

2

This section shall be deemed to have come into force at midnight on 26th March 2006.