Fifth Schedule - Rates of Excise Duty on Cider and Perry

Of an actual alcoholic strength by volume not exceeding 6% vol

£1.13 per gallon

Of an actual alcoholic strength by volume exceeding 6% vol but not exceeding 8.7% vol

£4.89 per gallon

Of an actual alcoholic strength by volume exceeding 8.7% vol

£9.27 per gallon