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10 1989

FINANCE ACT, 1989

[GA]

THIRD SCHEDULE

Rates of Excise Duty on Wine and Made Wine

Section 37 .

Description of Wine and Made Wine

Rate of Duty

Still:

Of an actual alcoholic strength by volume not exceeding 15% vol

£2.04 per litre

Of an actual alcoholic strength by volume exceeding 15% vol

£2.96 per litre

Sparkling

£4.08 per litre

Wine and Made Wine whether still or sparkling of an actual alcoholic strength by volume exceeding 22% vol:

An additional duty for every 1% vol or fraction of 1% vol above 22% vol

£0.23 per litre