Guidance

Alcohol Duty rates from 13 March 2017

Updated 13 March 2017

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