First Previous (FOURTH SCHEDULE Rates of Excise Duty on Tobacco Products) Next (SIXTH SCHEDULE Rates of Excise Duty on Cider and Perry)

11 1979

FINANCE ACT, 1979

FIFTH SCHEDULE

Section 42.

PART I

Rates f Excise Duty on Wine

Description of Wine

Rate of Duty

Still

£

Not exceeding 25° of proof spirit

2·844 the gallon

Exceeding 25° but not exceeding 30° of proof spirit

3·701 the gallon

Exceeding 30° of proof spirit

4·570 the gallon

Sparkling

5·588 the gallon

Wine whether still or sparkling exceeding 42° of proof spirit

An additional duty for every degree or fraction of a degree above 42° of proof spirit

0·310 the gallon

PART II

Rates of Excise Duty on Made Wine

Description of Made Wine

Rate of Duty

Still

£

Not exceeding 25° of proof spirit

2·466 the gallon

Exceeding 25° but not exceeding 30° of proof spirit

3·081 the gallon

Exceeding 30° of proof spirit

3·392 the gallon

Sparkling

4·291 the gallon

Whether still or sparkling exceeding 42° of proof spirit

An additional duty for every degree or fraction of a degree above 42° of proof spirit

0·276 the gallon