Policy paper

Alcohol Duty: rates change

This tax information and impact note provides details on changes to alcohol duty rates.

• From: HM Revenue & Customs
• Published: 26 November 2025
• Last updated: 4 February 2026 — See all updates

Documents

Alcohol Duty uprating

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Details

This measure increases the:

• Alcohol Duty rates by Retail Price Index (RPI) inflation across all alcoholic product categories — in addition, the simplified duty rates used for calculating duty on alcoholic products brought into Great Britain (England, Scotland and Wales) in excess of the travellers’ allowance will also rise
• cash discounts provided to small producers which maintains the relative value of Small Producer Relief (SPR)

This measure will take effect from 1 February 2026.

Published 26 November 2025

Last updated 4 February 2026 + show all updates

1. 4 February 2026

   The exchequer impact table has been updated.

2. 26 November 2025

   First published.