Policy paper

Revenue and Customs Brief 5 (2025): Update on the treatment of cooking alcohols for alcohol duty

This brief explains how certain cooking alcohols with 5% alcohol by volume (ABV) or less are treated for alcohol duty following a recent tribunal decision.

• From: HM Revenue & Customs
• Published: 30 June 2025

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Update on the treatment of cooking alcohols for alcohol duty

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This brief explains the change in treatment of certain cooking alcohols following a recent tribunal case.

Published 30 June 2025