Guidance
Alcohol Duty rates from 1 February 2019
Updated 1 February 2019
© Crown copyright 2019
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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% - less than 6.9% abv |
£40.38 |
Still cider and perry: At least 6.9% - not exceeding 7.5% abv |
£50.71 |
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 |
£288.10 |
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 |
£91.68 |
Wine and made-wine: Exceeding 4% - not exceeding 5.5% abv |
£126.08 |
Still wine and made-wine: Exceeding 5.5% - not exceeding 15% abv |
£297.57 |
Wine and made-wine: Exceeding 15% - not exceeding 22% abv |
£396.72 |
Sparkling wine and made-wine: Exceeding 5.5% - less than 8.5% abv |
£288.10 |
Sparkling wine and made-wine: 8.5% and above - not exceeding 15% abv |
£381.15 |
Alcohol type | Rate per litre of pure alcohol |
---|---|
Wine and made-wine: Exceeding 22% abv |
£28.74 |