Guidance
Alcohol Duty rates
Check the rates of duty for beer, cider, spirits, wine and other fermented products.
Rates of duty (per litre of pure alcohol)
Beer
| Alcohol by volume (ABV) | Amount of duty in £ (pounds) for each litre of pure alcohol in the product |
|---|---|
| 0 to 1.2% | 0.00 |
| 1.3% to 3.4% | 9.96 |
| 3.5% to 8.4% | 22.58 |
| 8.5% to 22% | 30.62 |
| Stronger than 22% | 33.99 |
Cider (but not sparkling cider)
| Alcohol by volume (ABV) | Amount of duty in £ (pounds) for each litre of pure alcohol in the product |
|---|---|
| 0 to 1.2% | 0.00 |
| 1.3% to 3.4% | 9.96 |
| 3.5% to 8.4% | 10.39 |
| 8.5% to 22% | 30.62 |
| Stronger than 22% | 33.99 |
Sparkling cider
| Alcohol by volume (ABV) | Amount of duty in £ (pounds) for each litre of pure alcohol in the product |
|---|---|
| 0 to 1.2% | 0.00 |
| 1.3% to 3.4% | 9.96 |
| 3.5% to 5.5% | 10.39 |
| 5.6% to 8.4% | 26.61 |
| 8.5% to 22% | 30.62 |
| Stronger than 22% | 33.99 |
Spirits or spirit-based products
| Alcohol by volume (ABV) | Amount of duty in £ (pounds) for each litre of pure alcohol in the product |
|---|---|
| 0 to 1.2% | 0.00 |
| 1.3% to 3.4% | 9.96 |
| 3.5% to 8.4% | 26.61 |
| 8.5% to 22% | 30.62 |
| Stronger than 22% | 33.99 |
Wine (including sparkling wine)
| Alcohol by volume (ABV) | Amount of duty in £ (pounds) for each litre of pure alcohol in the product |
|---|---|
| 0 to 1.2% | 0.00 |
| 1.3% to 3.4% | 9.96 |
| 3.5% to 8.4% | 26.61 |
| 8.5% to 22% | 30.62 |
| Stronger than 22% | 33.99 |
Other fermented products like fruit ciders
| Alcohol by volume (ABV) | Amount of duty in £ (pounds) for each litre of pure alcohol in the product |
|---|---|
| 0 to 1.2% | 0.00 |
| 1.3% to 3.4% | 9.96 |
| 3.5% to 8.4% | 26.61 |
| 8.5% to 22% | 30.62 |
| Stronger than 22% | 33.99 |
Duty rates for draught products
| Draught product | Amount of duty in £ (pounds) for each litre of pure alcohol in the product |
|---|---|
| All products 0 to 1.2% | 0 |
| All products 1.3% to less than 3.5% | 8.58 |
| Still cider 3.5% to less than 8.5% | 8.95 |
| Sparkling cider 3.5% to 5.5% | 8.95 |
| Sparkling cider over 5.5% to less than 8.5% | 19.45 |
| Beer, spirits, wine and other fermented products 3.5% to less than 8.5% | 19.45 |
Check the duty rates up to 31 January 2026
You can view previous Alcohol Duty rates on the National Archives.