Finance Act , 1968
| Description of Wine | Rate of Duty | Rate of Duty | |||||
|---|---|---|---|---|---|---|---|
| (1) | (2) | (3) | |||||
| £ | s. | d. | £ | s. | d. | ||
| Still Wine in Bottle: | |||||||
| Not exceeding 25 of proof spirit | the gallon | 14 | 64 | 14 | 4 | ||
| Exceeding 25 but not exceeding 30 of proof spirit | ” | 18 | 64 | 18 | 16 | ||
| Exceeding 30 but not exceeding 42 of proof spirit | ” | 1 | 8 | 1 | 8 | ||
| Exceeding 42 of proof spirit: | |||||||
| An additional duty for every degree or fraction of a degree above 42 of proof spirit | ” | 1 | 4 | 1 | 4 |
FOURTH SCHEDULE Rates of Excise Duty on Irish Wine
Part I
| Description of Wine | Rate of Duty | ||
|---|---|---|---|
| s. | d. | ||
| Irish Wine: | |||
| Not exceeding 25 of proof spirit | 7 | 3 | the gallon |
| Exceeding 25 but not exceeding 30 of proof spirit | 7 | 10 | ” |
| Exceeding 30 of proof spirit | 9 | 10 | ” |
Part II
| Description of Wine | Rate of Duty | ||
|---|---|---|---|
| s. | d. | ||
| Irish Wine: | |||
| Not exceeding 25 of proof spirit | 7 | 115 | the gallon |
| Exceeding 25 but not exceeding 30 of proof spirit | 8 | 85 | ” |
| Exceeding 30 of proof spirit | 11 | 10 | ” |
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