Policy paper

Alcohol duty rates

This Tax Information and Impact Note explains changes to the pre-announced rises in the duty rates on alcohol manufactured in, or imported into, the UK.

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This information has been updated please read Updates to the alcohol duty rates policy paper.


Alcohol duty rates

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Legislation will be introduced in Finance Bill 2014 to revise the alcohol duty rates. Sections 5, 36(1AA) and 37(4) and Schedule 1 of the Alcohol Liquor Duties Act 1979 will be amended to provide for the relevant alcohol duty rates.

Published 19 March 2014