WINE03200 - Wine production: strength and quantity of wine

Sections 8 and 9 of Notice 163 (GOV.UK) give detailed information on how to measure alcoholic strength and quantity for duty purposes. The legal basis for strength is paragraph 45 of The Finance (No. 2) Act 2023 and for quantity is regulation 2 of The Alcoholic Products (Excise Duty) Regulations 2023.