| DUTY RATES 2008 |
Duty |
| Rate per litre of pure alcohol |
|
| Spirits |
£21.35 |
| Spirits-based ready to drink |
£21.35 |
| Wine and made-wine: exceeding 22% abv. |
£21.35 |
| Rate per hectolitre per cent of alcohol in the beer |
|
| Beer |
£14.96 |
| Rate per hectolitre of product |
|
Still cider and perry:
exceeding 1.2% - not exceeding 7.5% abv. |
£28.90 |
Still cider and perry:
exceeding 7.5% - less than 8.5% abv. |
£43.37 |
Sparkling cider and perry:
exceeding 1.2% - not exceeding 5.5% abv. |
£28.90 |
Sparkling cider and perry:
exceeding 5.5% - less than 8.5% abv. |
£188.10 |
Still and sparkling wine and made-wine:
exceeding 1.2% - not exceeding 4% abv. |
£59.87 |
Still and sparkling wine and made-wine:
exceeding 4% - not exceeding 5.5% abv. |
£82.32 |
Still wine and made-wine:
exceeding 5.5% - not exceeding 15% abv. |
£194.28 |
Still and sparkling wine and made-wine:
exceeding 15% - not exceeding 22% abv. |
£259.02 |
Sparkling wine and made-wine:
exceeding 5.5% - less than 8.5% abv. |
£188.10 |
Sparkling wine and made-wine:
8.5% and above - not exceeding 15% abv. |
£248.85 |