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“Part 1 — Wine or Made-Wine of a Strength Not Exceeding 22%

56. Insurance Premium Tax (Standard Rate) – in the House of Commons at 6:23 pm on 22nd March 2016.

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Description of wine or made-wine Rates of duty per hectolitre £
Wine or made-wine of a strength not exceeding 4% £85.60.
Wine or made-wine of a strength exceeding 4% but not exceeding 5.5% £117.72
Wine or made-wine of a strength exceeding 5.5% but not exceeding 15% and not being sparkling £277.84
Sparkling wine or sparkling made-wine of a strength exceeding 5.5% but less than 8.5% £268.99
Sparkling wine or sparkling made-wine of a strength of at least 8.5% but not exceeding 15% £355.87
Wine or made-wine of a strength exceeding 15% but not exceeding 22% £370.41”

(4) The amendments made by this Resolution come into force on 21 March 2016.

And it is 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.