Alcohol Bulletin commentary (May to July 2024)
Updated 30 August 2024
© Crown copyright 2024
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Alcohol Duty headlines
The latest 3 months of provisional Alcohol Duty receipts data shows that:
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the provisional total for Alcohol Duty receipts between May and July 2024 is £3,197 million, £131 million (4%) lower compared to the same period last year
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the provisional total for Alcohol Duty receipts from wine and other fermented products between May and July 2024 is £1,154 million, £32 million (2.9%) higher compared to the same period last year
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the provisional total for Alcohol Duty receipts from spirits between May and July 2024 is £988 million, £159 million (14%) lower compared to the same period last year
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the provisional total for Alcohol Duty receipts from beer between May and July 2024 is £980 million, £18 million (2%) lower compared to the same period last year
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the provisional total for Alcohol Duty receipts from cider between May and July 2024 is £75 million, £14 million (23%) higher compared to the same period last year
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the decreases in Alcohol Duty receipts from spirits and beer noted above are due to a return to normal trader behaviour this year. In the same period last year, traders were clearing more alcohol than normal ahead of the change to the duty structure which was introduced in August 2023
About this release
The Alcohol Bulletin National Statistics release presents UK level statistics from the Alcohol Duty administered by HM Revenue and Customs (HMRC) on 4 classes of products:
- wine (includes wine and other fermented products such as fruit ciders)
- spirits
- beer
- cider
National Statistics are accredited official statistics.
The latest release has been updated with provisional duty receipts data from May to July 2024 and provisional production and clearances data from April to June 2024.
On 1 August 2023, Alcohol Duty reform resulted in a change to the tax regime for Alcohol Duty.
The tables accompanying this release contain receipts, clearances and production data for both the old and new tax regimes.
In these tables, the ‘other fermented products’ category largely contains what was previously under the ‘made wine’ category.
The next release will be published 09:30am 29 November 2024 and will be updated with provisional duty receipts data from August to October 2024 and provisional production and clearances data from July to September 2024.
References to ‘on-trade’ within the Alcohol Bulletin relate to alcohol goods provided within hospitality venues such as bars and restaurants. ‘Off-trade’ relates to alcohol purchased within the retail industry then consumed within private settings such as homes and gardens.
The Alcohol Bulletin is Crown copyright. Its contents can be used as long as the source is made clear by the user.
Changes since the previous edition
In the previous edition, certain categories excluded clearances claiming Small Producer Relief. Due to data improvements, we have now revised the tables to include these clearances. The clearance data in this edition is no longer missing any components and represents the full picture of alcoholic goods cleared onto the UK market. Receipts figures are not affected by this change.
In this edition we are able to provide more detail by showing clearances claiming Small Producer Relief only, Draught Relief only, or both reliefs as three separate categories for beer and cider. We have also added some more detail on clearances in different strength categories where doing so does not risk disclosing individual taxpayer information.
Due to an issue with a data source, in this edition the receipts figures for cider as well as wine and other fermented products covering the months of June and July 2024 have been estimated. This has caused a difference between this edition of the Alcohol Bulletin and the August edition of the HMRC tax receipts and National Insurance contributions for the UK publication. The receipts figures presented in this publication have been estimated to give a picture more consistent with the clearances also presented here, but should be treated as particularly provisional until they are revised in a future edition. When this issue is resolved the total receipts for Alcohol Duty will not change but values for cider and for wine and other fermented products may be revised.
Coronavirus (COVID-19)
HMRC observed impacts to the collection and administration of alcohol duties during all of the 2020 to 2021 tax year, and 2021 to 2022, due to the coronavirus (COVID-19) pandemic.
These impacts, such as disrupted trader payments and altered public consumption of alcohol during and after lockdowns, caused unseasonal trends during these periods. HMRC advise caution when comparing statistics from these periods against other years, particularly for duty receipts.
Total Alcohol Duty receipts
The following section provides the latest total Alcohol Duty receipts statistics. Alcohol Duty follows a one month accounting period. As traders pay duty in the month following when liabilities were accrued, there is a one month lag between accounting periods ending and payment being received by HMRC.
‘Liabilities’ refer to registered traders informing HMRC of how much Alcohol Duty is owed. ‘Accrued’ refers to when liabilities occurred. ‘Duty receipts’ refers to payments of Alcohol Duty made to HMRC.
Duty receipts are reported within the Alcohol Bulletin based upon the month in which they were received by HMRC.
Table 1: Financial year to date (April to July) Alcohol Duty receipts by type for the current and previous 4 financial years, in £ million.
| Financial year | Wine and OFP | Spirits | Beer | Cider | Total Alcohol |
|---|---|---|---|---|---|
| 2020 to 2021 | 1,475 | 1,295 | 1,030 | 86 | 3,886 |
| 2021 to 2022 | 1,623 | 1,417 | 1,289 | 78 | 4,407 |
| 2022 to 2023 | 1,527 | 1,370 | 1,293 | 77 | 4,267 |
| 2023 to 2024 | 1,510 | 1,485 | 1,316 | 81 | 4,392 |
| 2024 to 2025 | 1,535 | 1,297 | 1,266 | 90 | 4,188 |
Table 1 demonstrates trends in Alcohol Duty receipts for financial year to date:
- provisional April to July 2024 receipts data shows that receipts from wine and other fermented products have increased by £25 million (2%), receipts from spirits have decreased by £188 million (13%), receipts from beer have decreased by £50 million (4%) and receipts from cider have increased by £9 million (11%) compared to the same period last year
Figure 1: Total Alcohol Duty receipts by month, covering April to July of the 2024 to 2025 financial year and all months of the previous 2 years, in £ million.
Figure 2 illustrates the following trends for total Alcohol Duty receipts by month:
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the provisional 2024 to 2025 financial year to date total for Alcohol Duty receipts is £4,188 million, a decrease of £204 million (5%) compared to the same period last year
-
the elevated receipts seen in July and August 2023 and decreased receipts seen in September and October 2023 could be related to changes in trader behaviour due to the change in tax regime which came into effect on 1 August 2023. In January 2024 receipts have returned to a level consistent with previous years
-
the provisional June and July 2024 receipts follow a pattern similar to that of the 2022 to 2023 financial year, indicating a return to normal trader behaviour
Table 2: Total Alcohol Duty receipts by month, covering April to July of the 2024 to 2025 financial year and all months of the previous 2 years, in £ million.
| Financial year | 2024 to 2025 | 2023 to 2024 | 2022 to 2023 |
|---|---|---|---|
| April | 990 | 1,064 | 1,123 |
| May | 1,038 [provisional] | 992 | 978 |
| June | 1,115 [provisional] | 1,024 | 1,132 |
| July | 1,044 [provisional] | 1,313 | 1,035 |
| August | No data | 1,579 | 1,026 |
| September | No data | 715 | 1,067 |
| October | No data | 946 | 1,061 |
| November | No data | 1,112 | 1,141 |
| December | No data | 1,297 | 1,387 |
| January | No data | 923 | 918 |
| February | No data | 773 | 734 |
| March | No data | 851 | 841 |
Table 2 provides the underlying data from Figure 2 for users.
Alcohol Duty receipts from wine and other fermented products
Alcohol Duty receipts for wine are comprised of the duty payable on wine produced from fresh grapes, and other fermented products which are any other drink that has alcohol made by fermentation, apart from beer and cider. An example of a product in the category of other fermented products would be fruit cider. Wine and other fermented products become dutiable when their strength exceeds 1.2% alcohol by volume (ABV). Since August 2023, Alcohol Duty on wine and other fermented products is charged per litre of pure alcohol.
Go to HMRC Excise Notice 163: wine production for detailed information on Alcohol Duty charged on wine and other fermented products.
Figure 2: Alcohol Duty receipts from wine and other fermented products by month, covering April to July of the 2024 to 2025 financial year and all months of the previous 2 years, in £ million.
Figure 3 illustrates the following trends for Alcohol Duty receipts from wine and other fermented products:
-
the provisional 2024 to 2025 financial year to date total for Alcohol Duty receipts from wine and other fermented products is £1,535 million, an increase of £25 million (2%) compared to the same period last year
-
the elevated receipts seen in July and August 2023 and decreased receipts seen in September 2023 could be related to changes in trader behaviour due to the change in tax regime which came into effect on 1 August 2023
Table 3: Alcohol Duty receipts from wine and other fermented products by month, covering April to July of the 2024 to 2025 financial years and all months of the previous 2 years, in £ million.
| Financial year | 2024 to 2025 | 2023 to 2024 | 2022 to 2023 |
|---|---|---|---|
| April | 381 | 388 | 422 |
| May | 393 [provisional] | 357 | 336 |
| June | 377 [provisional] | 341 | 398 |
| July | 384 [provisional] | 424 | 371 |
| August | No data | 623 | 366 |
| September | No data | 253 | 358 |
| October | No data | 360 | 357 |
| November | No data | 399 | 385 |
| December | No data | 462 | 544 |
| January | No data | 362 | 311 |
| February | No data | 313 | 287 |
| March | No data | 328 | 255 |
Table 3 provides the underlying data from Figure 3 for users.
Alcohol Duty receipts from spirits
Alcohol Duty for spirits is payable on any spirits, or any mixture or combination of spirits, at a strength of more than 1.2% ABV. Duty becomes chargeable following distillation or manufacture of spirits, and normally payable once it’s taken out of warehouse storage. Alcohol Duty on spirits is charged per litre of pure alcohol.
Go to HMRC Excise Notice 39: spirits production in the UK for detailed information on Alcohol Duty charged on spirits.
Figure 3: Alcohol Duty receipts from spirits by month, covering April to July of the 2024 to 2025 financial year and all months of the previous 2 years, in £ million.
Figure 4 demonstrates the following trends for Alcohol Duty receipts from spirits:
-
the provisional 2024 to 2025 financial year to date total for Alcohol Duty receipts from spirits is £1,297 million, a decrease of £188 million (13%) compared to the same period last year
-
the elevated receipts seen in July and August 2023 and decreased receipts seen in September and October 2023 could be related to changes in trader behaviour due to the change in tax regime which came into effect on 1 August 2023. In January 2024 receipts have returned to a level consistent with previous years
-
the early part of the 2024 to 2025 financial year sees a pattern of receipts similar to that of 2022 to 2023, indicating a return to normal trader behaviour
Table 4: Alcohol Duty receipts from spirits by month, covering April to July of the 2024 to 2025 financial years and all months of the previous 2 years, in £ million.
| Financial year | 2024 to 2025 | 2023 to 2024 | 2022 to 2023 |
|---|---|---|---|
| April | 309 | 337 | 369 |
| May | 320 [provisional] | 314 | 299 |
| June | 352 [provisional] | 349 | 367 |
| July | 316 [provisional] | 484 | 334 |
| August | No data | 528 | 314 |
| September | No data | 193 | 337 |
| October | No data | 307 | 390 |
| November | No data | 392 | 407 |
| December | No data | 471 | 521 |
| January | No data | 256 | 261 |
| February | No data | 238 | 233 |
| March | No data | 269 | 302 |
Table 4 provides the underlying data from Figure 4 for users.
Alcohol Duty receipts from beer
Beer is defined as ale, porter, stout and any other description of beer. It is dutiable in the UK once its strength exceeds 1.2% ABV. Taxpayers become liable for Alcohol Duty on beer once it is produced, imported or released onto the UK market for consumption. Since August 2023 Alcohol Duty on beer is charged per litre of pure alcohol.
Go to HMRC Excise Notice 226: Beer Duty for detailed information on Alcohol Duty charged on beer.
Figure 4: Alcohol Duty receipts from beer by month, covering April to July of the 2024 to 2025 financial year and all months of the previous 2 years, in £ million.
Figure 5 demonstrates the following trends for Alcohol Duty receipts from beer:
-
the provisional 2024 to 2025 financial year to date total for Alcohol Duty receipts from beer is £1,266 million, a decrease of £50 million (4%) compared to the same period last year
-
the elevated receipts seen in July and August 2023 and decreased receipts seen in September and October 2023 could be related to changes in trader behaviour due to the change in tax regime which came into effect on 1 August 2023. By January 2024 receipts have returned to a level consistent with previous years
-
the early part of the 2024 to 2025 financial year sees a pattern of receipts similar to that of 2022 to 2023, indicating a return to normal trader behaviour
Table 5: Alcohol Duty receipts from beer by month, covering April to July of the 2024 to 2025 financial years and all months of the previous 2 years, in £ million.
| Financial year | 2024 to 2025 | 2023 to 2024 | 2022 to 2023 |
|---|---|---|---|
| April | 286 | 319 | 316 |
| May | 303 [provisional] | 300 | 319 |
| June | 359 [provisional] | 310 | 350 |
| July | 317 [provisional] | 388 | 308 |
| August | No data | 404 | 325 |
| September | No data | 255 | 356 |
| October | No data | 264 | 288 |
| November | No data | 299 | 314 |
| December | No data | 343 | 305 |
| January | No data | 286 | 328 |
| February | No data | 215 | 200 |
| March | No data | 238 | 271 |
Table 5 provides the underlying data from Figure 5 for users.
Alcohol Duty receipts from cider
Cider is defined as cider of a strength exceeding 1.2% ABV but less than 8.5% ABV obtained from the fermentation of apple or pear juice. It becomes liable to alcohol duty once it is produced, imported or released onto the UK market for consumption. Since August 2023 Alcohol Duty on cider is charged per litre of pure alcohol.
Go to HMRC Excise Notice 162: cider production for detailed information on Alcohol Duty charged on cider.
Figure 5: Alcohol Duty receipts from cider by month, covering April to July of the 2024 to 2025 financial year and all months of the previous 2 years, in £ million.
Figure 6 demonstrates the following trends for Alcohol Duty receipts from cider:
-
the provisional 2024 to 2025 financial year to date total for Alcohol Duty receipts from cider is £90 million, an increase of £9 million (11%) compared to the same period last year
-
due to an issue with a data source, the Alcohol Duty receipts from cider for June and July 2024 have been estimated, and so should be treated as particularly provisional
-
cider goods historically have the lowest Alcohol Duty receipts, representing around 2.5% of the yearly total
-
Alcohol Duty receipts from cider for the 2022 to 2023 financial year were likely increased as a result of sporting events such as the Rugby League World Cup and Football World Cup, spanning October to December 2022.
Table 6: Alcohol Duty receipts from cider by month, covering April to July of the 2024 to 2025 financial years and all months of the previous 2 years, in £ million.
| Financial year | 2024 to 2025 | 2023 to 2024 | 2022 to 2023 |
|---|---|---|---|
| April | 15 | 20 | 15 |
| May | 22 [provisional] | 20 | 25 |
| June | 27 [provisional] | 24 | 16 |
| July | 27 [provisional] | 18 | 21 |
| August | No data | 24 | 21 |
| September | No data | 15 | 17 |
| October | No data | 15 | 26 |
| November | No data | 22 | 34 |
| December | No data | 20 | 17 |
| January | No data | 20 | 18 |
| February | No data | 7 | 14 |
| March | No data | 17 | 13 |
Table 6 provides the underlying data from Figure 6 for users.
Contacts
The Alcohol Bulletin is produced by the Indirect Tax Receipts Monitoring team as part of the ‘Excise duties, VAT, and other tax statistics’ collection.
Contact revenuemonitoring@hmrc.gov.uk for statistical enquiries.
Contact HMRC press office for media enquiries.