Select Committee on Scottish Affairs Minutes of Evidence


Annex A

MINIMUM RATES OF EXCISE DUTY—ALCOHOL

Spirits
550 euro per hectolitre of pure alcohol
Intermediate products45 euro per hectolitre (ie fortified wines) of finished products
WineZero rate
Beer1.87 euro per degree of alcohol of finished product per hectolitre (or 0.748 euro per hectolitre per degree Plato)



 
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Prepared 27 November 2001