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9 1984

FINANCE ACT, 1984

FOURTH SCHEDULE

Section 71 .

PART I

Rates of Excise Duty on Wine

Description of Wine

Rate of Duty

Still:

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

£1.96 per litre

Of an actual alcoholic strength by volume exceeding 15% vol but not exceeding 18% vol

£2.84 per litre

Of an actual alcoholic strength by volume exceeding 18% vol

£3.71 per litre

Sparkling

£3.93 per litre

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

PART II

Rates of Excise Duty on Made Wine

Description of Made Wine

Rate of Duty

Still:

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

£1.87 per litre

Of an actual alcoholic strength by volume exceeding 15% vol but not exceeding 18% vol

£2.69 per litre

Of an actual alcoholic strength by volume exceeding 18% vol

£3.44 per litre

Sparkling

£3.64 per litre

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