First Previous (SECOND SCHEDULE Rates of Excise Duty on Tobacco Products)

28 1981

FINANCE (NO. 2) ACT, 1981

THIRD SCHEDULE

PART I

Rates of Excise Duty on Wine

Section 5.

Description of Made Wine

Rate of Duty

Still:

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

£1.52 per litre

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

£2.16 per litre

Of an actual alcoholic strength by volume exceeding 18% vol but not exceeding 22% vol

£2.80 per litre

Sparkling

£3.02 per litre

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

£0.21 per litre

PART II

Rates of Excise Duty on Made Wine

Description of Wine

Rate of Duty

Still:

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

£1.43 per litre

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

£2.01 per litre

Of an actual alcoholic strength by volume exceeding 18% vol but not exceeding 22% vol

£2.53 per litre

Sparkling

£2.73 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

£0.21 per litre