Policy paper

Changes to Alcohol Duty rates from 1 February 2027

This tax information and impact note provides details on changes to Alcohol Duty rates.

• From: HM Revenue & Customs
• Published: 28 October 2026

Documents

Alcohol Duty uprating and Small Producer Relief changes

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Details

This measure:

• increases to the duty rates for all alcoholic products produced in, or imported into, the UK by 4.55% in line with Retail Price Index (RPI) inflation
• increases the simplified rates used to calculate duty on alcoholic products brought into Great Britain (England, Scotland and Wales) above the travellers’ allowance
• increases the relative value and marginal discounts of Small Producer Relief (SPR) for products below 3.5% alcohol by volume (ABV)
• increases the marginal discounts for products at 3.5% ABV and above

These changes will take effect from 1 February 2027.