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3 Wine And Made-Wine

Volume 130: debated on Monday 21 March 1988

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Resolved,

That as from 6 o'clock in the evening of 15th March 1988, the rates of duty under sections 54 and 55 of the Alcoholic Liquor Duties Act 1979 shall be as follows—

Description of wine or made-wineRates of duty per hectolitre
£
(1) Wine or made-wine of a strength not exceeding 15 per cent. and not being sparkling … … … …102·40
(2) Sparkling wine or sparkling made-wine of a strength not exceeding 15 per cent.… … … …169·10
(3) Wine or made-wine of a strength exceeding 15 per cent. but not exceeding 18 per cent. … … …176·60
(4) Wine or made-wine of a strength exceeding 18 per cent. but not exceeding 22 per cent. … … …203·70
(5) Wine or made-wine of a strength exceeding 22 per cent. … … … … … … … … … … …203·70 plus
£15·77 for every 1 per cent. or part of 1 per cent. in excess of 22 per cent.

And it is hereby declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.— [Mr. Lawson.]