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 products	45 euro per hectolitre (ie fortified wines) of finished products
Wine	Zero rate
Beer	1.87 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