A New Tax System (Wine Equalisation Tax) Act 1999

27-1 Application of this Act to cider, perry, mead and sake  
(1)
This Act applies in relation to cider, perry, mead and sake in the same way that it applies in relation to wine (other than *grape wine).

(2)
However, this section does not apply to any beverage of a kind referred to in paragraph 31-1(2)(a), (b), (c) or (d) .