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Description of Wine and Made Wine
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Rate of Duty
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Still:
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Of an actual alcoholic strength by volume not exceeding 15% vol
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£2.04 per litre
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Of an actual alcoholic strength by volume exceeding 15% vol
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£2.96 per litre
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Sparkling
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£4.08 per litre
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Wine and Made Wine whether still or sparkling of an actual alcoholic strength by volume exceeding 22% vol:
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An additional duty for every 1% vol or fraction of 1% vol above 22% vol
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£0.23 per litre
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