Guidance
Alcohol Duty rates from 1 February 2019
Updated 1 February 2019
© Crown copyright 2019
This publication is licensed under the terms of the Open Government Licence v3.0 except where otherwise stated. To view this licence, visit nationalarchives.gov.uk/doc/open-government-licence/version/3 or write to the Information Policy Team, The National Archives, Kew, London TW9 4DU, or email: psi@nationalarchives.gsi.gov.uk.
Where we have identified any third party copyright information you will need to obtain permission from the copyright holders concerned.
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 |