Alcohol Duty rates from 13 March 2017

Updated 13 March 2017

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This publication is available at https://www.gov.uk/government/publications/rates-and-allowance-excise-duty-alcohol-duty/alcohol-duty-rates-from-24-march-2014

Beer

Alcohol type	Rate per hectolitre per cent of alcohol in the beer
Beer - General Beer Duty	£19.08
Beer - high strength: Exceeding 7.5% abv - in addition to the General Beer Duty	£5.69
Beer - lower strength: Exceeding 1.2% - not exceeding 2.8% abv	£8.42

Cider and perry

Alcohol type	Rate per hectolitre of product
Still cider and perry: Exceeding 1.2% - not exceeding 7.5% abv	£40.38
Still cider and perry: Exceeding 7.5% - less than 8.5% abv	£61.04
Sparkling cider and perry: Exceeding 1.2% - not exceeding 5.5% abv	£40.38
Sparkling cider and perry: Exceeding 5.5% - less than 8.5% abv	£279.46

Spirits

Alcohol type	Rate per litre of pure alcohol
Spirits	£28.74
Spirits-based: Ready-to-drinks	£28.74

Wine and made-wine

Alcohol type	Rate per hectolitre of product
Wine and made-wine: Exceeding 1.2% - not exceeding 4% abv	£88.93
Wine and made-wine: Exceeding 4% - not exceeding 5.5% abv	£122.30
Still wine and made-wine: Exceeding 5.5% - not exceeding 15% abv	£288.65
Wine and made-wine: Exceeding 15% - not exceeding 22% abv	£384.82
Sparkling wine and made-wine: Exceeding 5.5% - less than 8.5% abv	£279.46
Sparkling wine and made-wine: 8.5% and above - not exceeding 15% abv	£369.72

Alcohol type	Rate per litre of pure alcohol
Wine and made-wine: Exceeding 22% abv	£28.74

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