Finance Act, 1994

FOURTH SCHEDULE

Rates of Excise Duty on Cider and Perry

Section 82.

Description of Cider and Perry

Rate of Duty

Still and Sparkling:

Of an actual alcoholic strength by volume not exceeding 6% vol

£35.03 per hectolitre

Of an actual alcoholic strength by volume exceeding 6% vol but not exceeding 8.5% vol

£151.59 per hectolitre

Still:

Of an actual alcoholic strength by volume exceeding 8.5% vol but not exceeding 15% vol

£215.01 per hectolitre

Of an actual alcoholic strength by volume exceeding 15% vol

£311.97 per hectolitre

Sparkling:

Of an actual alcoholic strength by volume exceeding 8.5% vol

£430.02 per hectolitre