Why might a more expensive wine be better value for money? Take, for example, three bottles of wine, one at £3.99, one at £5.99 and one at £7.99. The table below highlights just how much UK excise tax affects the cost of the bottle and thus the value of the wine itself as a proportion of the retail price. (All figures are approximate, based on estimated costs, and relate to wine imported to the UK from any EU country.)
| | £3.99 | £5.99 | £7.99 |
| Bottling and packaging | 18% | 12% | 10% |
| Transport, storage, distribution | 7% | 5% | 4% |
| Excise duty | 34% | 22%... |
