Guide to calculating excise duty: Wine and Cider
Wines including made wine, sparkling wine and fortified wine (eg Port and Sherry). Cider not exceeding 8.5%.
These are calculated on the volume in Hectolitres and the alcohol by volume, within strength bandings. For example, to find the Excise duty on a case of wine containing 12 bottles of 75cl 7% ABV.
Convert to bulk Hectolitres:
(12 x 0.75)/100 = 0.09 hl
The duty rate for the product is then applied to bulk volume calculated.
Obtain the duty rate from Part 12, Volume 1 of the Tariff.
Multiply the bulk hectolitres by the duty rate.
Thus for still wine exceeding 5.5% but not 15% ABV (the duty rate in 2002 is £154.37 per Hectolitre.) The duty on a case is:
(12 x 0.75)/100 x 154.37 = £13.89