Historic Alcohol Duty rates
Updated 30 August 2024
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1. Overview
These tables provide current and historic duty rates for the Alcohol Duty administered by HM Revenue and Customs (HMRC) on wine and other fermented products, spirits, beer and cider.
From 1 August 2023, all Alcohol Duty is charged by litre of pure alcohol. For current Alcohol Duty rates, go to Alcohol Duty rates from 1 August 2023 for guidance. For historic Alcohol Duty rates, go to Historic alcohol duty rates.
2. Alcohol Duty on wine and other fermented products
The table below provides the current duty rates for wines (including sparkling wine) and other fermented products.
Current Alcohol Duty rates on wine and other fermented products
Rates are provided in £ per litre of pure alcohol in the product.
| Date of change | Up to and including 1.2% | Over 1.2%, up to and including 3.4% | Over 3.4%, up to and including 8.4% | Over 8.4%, up to and including 22% | Stronger than 22% |
|---|---|---|---|---|---|
| 1 August 2023 | 0.00 | 9.27 | 24.77 | 28.50 | 31.64 |
Historic Alcohol Duty Rates on wine
We have also provided historic duty rates of wine categories before 1 August 2023, in which wine was split by wine and made wine.
Wine of an alcoholic strength exceeding 22% was dutiable at the same rate as spirits per litre of alcohol at that time.
Rates are provided in £ per hectolitre of product.
| Date of change | Still Over 1.2%, up to and including 4% | Still Over 4%, up to and including 5.5% | Still Over 5.5%, up to and including 15% | Still Over 15%, up to and including 22% | Sparkling Over 5.5%, less than 8.5% | Sparkling From 8.5%, up to and including 15% |
|---|---|---|---|---|---|---|
| 1 January 1995 | 23.41 | 42.41 | 140.44 | 200.64 | No data | 200.64 |
| 1 January 1996 | 23.41 | 42.41 | 140.44 | 187.24 | No data | 200.64 |
| 1 January 1997 | 43.28 | 59.51 | 140.44 | 187.24 | 195.63 | 200.64 |
| 1 January 1998 | 44.58 | 61.30 | 144.65 | 192.86 | 201.50 | 206.66 |
| 17 March 1998 | 44.58 | 61.30 | 144.65 | 192.86 | 161.20 | 206.66 |
| 1 January 1999 | 46.01 | 63.36 | 149.28 | 199.03 | 161.20 | 213.27 |
| 1 April 2000 | 47.58 | 65.42 | 154.37 | 205.82 | 166.70 | 220.54 |
| 7 March 2001 | 47.58 | 65.42 | 154.37 | 205.82 | 166.70 | 220.54 |
| 28 April 2002 | 47.58 | 65.42 | 154.37 | 205.82 | 166.70 | 220.54 |
| 14 April 2003 | 48.91 | 67.25 | 158.69 | 211.58 | 166.70 | 220.54 |
| 22 March 2004 | 50.38 | 69.27 | 163.47 | 217.95 | 166.70 | 220.54 |
| 20 March 2005 | 51.69 | 71.07 | 167.72 | 223.62 | 166.70 | 220.54 |
| 26 March 2006 | 53.06 | 72.95 | 172.17 | 229.55 | 166.70 | 220.54 |
| 26 March 2007 | 54.85 | 75.42 | 177.99 | 237.31 | 172.33 | 227.99 |
| 17 March 2008 | 59.87 | 82.32 | 194.28 | 259.02 | 188.10 | 248.85 |
| 1 December 2008 | 64.65 | 88.90 | 209.82 | 279.74 | 203.14 | 268.75 |
| 23 April 2009 | 65.94 | 90.68 | 214.02 | 285.33 | 207.20 | 274.13 |
| 29 March 2010 | 69.32 | 95.33 | 225.00 | 299.97 | 217.83 | 288.20 |
| 28 March 2011 | 74.32 | 102.21 | 241.23 | 321.61 | 233.55 | 308.99 |
| 1 October 2011 | 74.32 | 102.21 | 241.23 | 321.61 | 233.55 | 308.99 |
| 26 March 2012 | 78.07 | 107.36 | 253.39 | 337.82 | 245.32 | 324.56 |
| 25 March 2013 | 82.18 | 113.01 | 266.72 | 355.59 | 258.23 | 341.63 |
| 24 March 2014 | 84.21 | 115.80 | 273.31 | 364.37 | 264.61 | 350.07 |
| 23 March 2015 | 84.21 | 115.80 | 273.31 | 364.37 | 264.61 | 350.07 |
| 21 March 2016 | 85.60 | 117.72 | 277.84 | 370.41 | 268.99 | 355.87 |
| 13 March 2017 | 88.93 | 122.30 | 288.65 | 384.82 | 279.46 | 369.72 |
| 1 February 2019 | 91.68 | 126.08 | 297.57 | 396.72 | 288.10 | 381.15 |
Historic Alcohol Duty Rates on made wine
Made wine of an alcoholic strength exceeding 22% was dutiable at the same rate as spirits per litre of alcohol at that time.
From 28 April 2002, duty on spirits based RTD (ready to drink) products were charged at the same rate as spirits per litre of alcohol. Spirit based RTD products were previously subject to duty at the made wine rates.
Rates are provided in £ per hectolitre of product.
| Date of change | Ready-to-drink Over 1.2%, up to and including 4% | Ready-to-drink Over 4%, up to and including 5.5% | Still Over 5.5%, up to and including 15% | Still Over 15%, up to and including 22% | Wine Over 5.5%, less than 8.5% | Wine From 8.5%, up to and including 15% |
|---|---|---|---|---|---|---|
| 1 January 1995 | 23.41 | 42.41 | 140.44 | 200.64 | No data | 200.64 |
| 1 January 1996 | 23.41 | 42.41 | 140.44 | 187.24 | No data | 200.64 |
| 1 January 1997 | 43.28 | 59.51 | 140.44 | 187.24 | 195.63 | 200.64 |
| 1 January 1998 | 44.58 | 61.30 | 144.65 | 192.86 | 201.50 | 206.66 |
| 17 March 1998 | 44.58 | 61.30 | 144.65 | 192.86 | 161.20 | 206.66 |
| 1 January 1999 | 46.01 | 63.36 | 149.28 | 199.03 | 161.20 | 213.27 |
| 1 April 2000 | 47.58 | 65.42 | 154.37 | 205.82 | 166.70 | 220.54 |
| 7 March 2001 | 47.58 | 65.42 | 154.37 | 205.82 | 166.70 | 220.54 |
| 28 April 2002 | 47.58 | 65.42 | 154.37 | 205.82 | 166.70 | 220.54 |
| 14 April 2003 | 48.91 | 67.25 | 158.69 | 211.58 | 166.70 | 220.54 |
| 22 March 2004 | 50.38 | 69.27 | 163.47 | 217.95 | 166.70 | 220.54 |
| 20 March 2005 | 51.69 | 71.07 | 167.72 | 223.62 | 166.70 | 220.54 |
| 26 March 2006 | 53.06 | 72.95 | 172.17 | 229.55 | 166.70 | 220.54 |
| 26 March 2007 | 54.85 | 75.42 | 177.99 | 237.31 | 172.33 | 227.99 |
| 17 March 2008 | 59.87 | 82.32 | 194.28 | 259.02 | 188.10 | 248.85 |
| 01 December 2008 | 64.65 | 88.90 | 209.82 | 279.74 | 203.14 | 268.75 |
| 23 April 2009 | 65.94 | 90.68 | 214.02 | 285.33 | 207.20 | 274.13 |
| 29 March 2010 | 69.32 | 95.33 | 225.00 | 299.97 | 217.83 | 288.20 |
| 28 March 2011 | 74.32 | 102.21 | 241.23 | 321.61 | 233.55 | 308.99 |
| 1 October 2011 | 74.32 | 102.21 | 241.23 | 321.61 | 233.55 | 308.99 |
| 26 March 2012 | 78.07 | 107.36 | 253.39 | 337.82 | 245.32 | 324.56 |
| 25 March 2013 | 82.18 | 113.01 | 266.72 | 355.59 | 258.23 | 341.63 |
| 24 March 2014 | 84.21 | 115.80 | 273.31 | 364.37 | 264.61 | 350.07 |
| 23 March 2015 | 84.21 | 115.80 | 273.31 | 364.37 | 264.61 | 350.07 |
| 21 March 2016 | 85.60 | 117.72 | 277.84 | 370.41 | 268.99 | 355.87 |
| 13 March 2017 | 88.93 | 122.30 | 288.65 | 384.82 | 279.46 | 369.72 |
| 1 February 2019 | 91.68 | 126.08 | 297.57 | 396.72 | 288.10 | 381.15 |
3. Alcohol Duty on spirits
The table below provides the current duty rates for spirits.
Current Alcohol Duty Rates on spirits
Rates are provided in £ per litre of pure alcohol in the product.
| Date of change | Up to and including 1.2% | Over 1.2%, up to and including 3.4% | Over 3.4%, up to and including 8.4% | Over 8.4%, up to and including 22% | Stronger than 22% |
|---|---|---|---|---|---|
| 1 August 2023 | 0.00 | 9.27 | 24.77 | 28.50 | 31.64 |
Historic Alcohol Duty rates on spirits
We have also provided historic duty rates of spirit categories before 1 August 2023.
From 28 April 2002, duty on spirits based RTDs are charged at the same rate as spirits per litre of alcohol. Spirits based RTDs were previously subject to duty at the wine RTDs rates.
Rates are provided in £ per litre of pure alcohol in the product.
| Date of change | Spirits-based RTDs | Spirits |
|---|---|---|
| 10 March 1982 | No data | 14.47 |
| 16 March 1983 | No data | 15.19 |
| 14 March 1984 | No data | 15.48 |
| 20 March 1985 | No data | 15.77 |
| 20 March 1990 | No data | 17.35 |
| 19 March 1991 | No data | 18.96 |
| 10 March 1992 | No data | 19.81 |
| 16 March 1993 | No data | 19.81 |
| 1 January 1994 | No data | 19.81 |
| 1 January 1995 | No data | 20.60 |
| 28 November 1995 | No data | 19.78 |
| 26 November 1996 | No data | 18.99 |
| 1 January 1998 | No data | 19.56 |
| 17 March 1998 | No data | 19.56 |
| 9 March 1999 | No data | 19.56 |
| 1 April 2000 | No data | 19.56 |
| 7 March 2001 | No data | 19.56 |
| 28 April 2002 | 19.56 | 19.56 |
| 14 April 2003 | 19.56 | 19.56 |
| 22 March 2004 | 19.56 | 19.56 |
| 20 March 2005 | 19.56 | 19.56 |
| 26 March 2006 | 19.56 | 19.56 |
| 26 March 2007 | 19.56 | 19.56 |
| 17 March 2008 | 21.35 | 21.35 |
| 1 December 2008 | 22.20 | 22.20 |
| 23 April 2009 | 22.64 | 22.64 |
| 29 March 2010 | 23.80 | 23.80 |
| 28 March 2011 | 25.52 | 25.52 |
| 1 October 2011 | 25.52 | 25.52 |
| 26 March 2012 | 26.81 | 26.81 |
| 25 March 2013 | 28.22 | 28.22 |
| 24 March 2014 | 28.22 | 28.22 |
| 23 March 2015 | 27.66 | 27.66 |
| 21 March 2016 | 27.66 | 27.66 |
| 13 March 2017 | 28.74 | 28.74 |
| 1 August 2023 | 28.74 | 28.74 |
4. Alcohol Duty on beer
The table below provide the current duty rates for beer.
Current Alcohol Duty rates on beer
Rates are provided in £ per litre of pure alcohol in the product.
| Date of change | Up to and including 1.2% | Over 1.2%, up to and including 3.4% | Over 3.4%, up to and including 8.4% | Over 8.4%, up to and including 22% | Stronger than 22% |
|---|---|---|---|---|---|
| 1 August 2023 | 0.00 | 9.27 | 21.01 | 28.50 | 31.64 |
Historic Alcohol Duty rates on beer
We have also provided historic duty rates of beer categories before 1 August 2023.
Beer of an alcoholic strength exceeding 22% was dutiable at the same rate as spirits per litre of alcohol at that time.
Reduced duty rates were introduced from 1 June 2002 for beer produced by independent breweries producing no more than 30,000 hectolitres per year. For breweries producing between 5,000 to 30,000, an arithmetical formula is used to determine the rate.
From 1 June 2004, reduced duty rates were introduced for beer produced by independent breweries producing between 30,000 and 60,000 hectolitres per year. These reduced rates taper the reduced rate presently paid at a production level of 30,000 hectolitres per year to the full standard rate on exceeding 60,000 hectolitres. This ended on 1 August 2023 when the new small producer relief was introduced for all alcoholic products. See section 7 below for further information.
The increase in duty on 1 December 2008 corresponds to the temporary cut in VAT rate from 17.5% to 15 per cent for the period 1 December 2008 to 31 December 2009, leaving the overall level of tax on alcohol broadly unchanged during that period.
High strength beer and lower strength beer duty rates were introduced 1 October 2011. The rates are as follows:
- high strength beer duty rate - equivalent to an additional 25% of the general Alcohol Duty rate on beer in force at the time of introduction.
- lower strength beer duty rate - equivalent to 50% of the general Alcohol Duty rate on beer in force at the time of introduction.
Rates are provided in £ per 1% alcohol by volume (ABV) per hectolitre.
| Date of change | Beer | Breweries producing 5000 Hls or less | Breweries producing 5000 to 30000 Hls | Breweries producing 30000 to 60000 Hls | High strength beers ABV > 7.5% | Low strength beers 1.2% < ABV < 2.8% |
|---|---|---|---|---|---|---|
| 1 June 1993 | 10.45 | No data | No data | No data | No data | No data |
| 1 January 1994 | 10.45 | No data | No data | No data | No data | No data |
| 1 January 1995 | 10.82 | No data | No data | No data | No data | No data |
| 1 October 1996 | 10.82 | No data | No data | No data | No data | No data |
| 1 January 1997 | 10.82 | No data | No data | No data | No data | No data |
| 1 January 1998 | 11.14 | No data | No data | No data | No data | No data |
| 1 January 1999 | 11.50 | No data | No data | No data | No data | No data |
| 1 April 2000 | 11.89 | No data | No data | No data | No data | No data |
| 7 March 2001 | 11.89 | No data | No data | No data | No data | No data |
| 1 June 2002 | 11.89 | 5.95 | 5.95 to 10.90 | No data | No data | No data |
| 14 April 2003 | 12.22 | 6.11 | 6.12 to 11.21 | No data | No data | No data |
| 22 March 2004 | 12.59 | 6.30 | 6.30 to 11.54 | No data | No data | No data |
| 1 June 2004 | 12.59 | 6.30 | 6.30 to 11.54 | 11.54 to 12.59 | No data | No data |
| 20 March 2005 | 12.92 | 6.46 | 6.46 to 11.85 | 11.85 to 12.92 | No data | No data |
| 26 March 2006 | 13.26 | 6.63 | 6.63 to 12.16 | 12.16 to 13.26 | No data | No data |
| 26 March 2007 | 13.71 | 6.86 | 6.86 to 12.57 | 12.57 to 13.71 | No data | No data |
| 17 March 2008 | 14.96 | 7.48 | 7.48 to 13.71 | 13.71 to 14.96 | No data | No data |
| 1 December 2008 | 16.15 | 8.08 | 8.08 to 14.80 | 14.80 to 16.15 | No data | No data |
| 23 April 2009 | 16.47 | 8.24 | 8.24 to 15.10 | 15.10 to 16.47 | No data | No data |
| 29 March 2010 | 17.32 | 8.66 | 8.66 to 15.88 | 15.88 to 17.32 | No data | No data |
| 28 March 2011 | 18.57 | 9.29 | 9.29 to 17.02 | 17.02 to 18.57 | No data | No data |
| 1 October 2011 | 18.57 | 9.29 | 9.29 to 17.02 | 17.02 to 18.57 | 23.21 | 9.29 |
| 26 March 2012 | 19.51 | 9.76 | 9.76 to 17.88 | 17.88 to 19.51 | 24.39 | 9.76 |
| 25 March 2013 | 19.12 | 9.56 | 9.56 to 17.53 | 17.53 to 19.12 | 24.21 | 9.17 |
| 24 March 2014 | 18.74 | 9.37 | 9.37 to 17.18 | 17.18 to 18.74 | 24.03 | 8.62 |
| 23 March 2015 | 18.37 | 9.18 | 9.18 to 16.84 | 16.84 to 18.37 | 23.85 | 8.10 |
| 21 March 2016 | 18.37 | 9.18 | 9.18 to 16.84 | 16.84 to 18.37 | 23.85 | 8.10 |
| 13 March 2017 | 19.08 | 9.54 | 9.54 to 17.49 | 17.49 to 19.08 | 24.77 | 8.42 |
5. Alcohol Duty on cider
The table below provides the current duty rates for cider.
Current Alcohol Duty rates on cider (but not sparkling cider)
Rates are provided in £ per litre of pure alcohol in the product.
| Date of change | Up to and including 1.2% | Over 1.2%, up to and including 3.4% | Over 3.4%, up to and including 8.4% | Over 8.4%, up to and including 22% | Stronger than 22% |
|---|---|---|---|---|---|
| 1 August 2023 | 0.00 | 9.27 | 9.67 | 28.50 | 31.64 |
Current cider (sparkling) duty rates
Rates are provided in £ per litre of pure alcohol in the product.
| Date of change | Up to and including 1.2% | Over 1.2%, up to and including 3.4% | Over 3.4%, up to and including 5.5% | Over 5.5%, up to and including 8.4% | Over 8.4%, up to and including 22% | Stronger than 22% |
|---|---|---|---|---|---|---|
| 1 August 2023 | 0.00 | 9.27 | 9.67 | 24.77 | 28.50 | 31.64 |
Historic Alcohol Duty rates on cider
We have also provided historic duty rates of cider categories before 1 August 2023.
Before 1 October 1996, duty on still cider and perry of strength over 7.5% but less than 8.5% was at the same rate as still cider and perry of strength 1.2% to 7.5%.
Duty on sparkling cider and perry of strength exceeding 1.2% but not exceeding 5.5% is charged at the same rate as still cider and perry of strength exceeding 1.2% but not exceeding 7.5%.
Before 1 January 1997, duty on sparkling cider and perry of strength over 5.5% but less than 8.5% was at the same rate as still cider and perry of appropriate strength.
Rate of excise duty on sparkling cider and perry aligned with the rate for lower strength sparkling wine and sparkling made wine.
The increase in duty on 1 December 2008 corresponds to the temporary cut in VAT rate from 17.5% to 15% for the period 1 December 2008 to 31 December 2009, leaving the overall level of tax on alcohol broadly unchanged during that period.
At Budget 2010 it was announced that duty on cider was to be increased by 10 percentage points above inflation, rather than the previously announced two percentage points. However, the further 8 per cent increase was subsequently removed from the Finance Bill, and the rate reverted to the two per cent above inflation rate on 30 June 2010.
Rates are provided in £ per hectolitre of product.
| Date of change | Still over 1.2%, up to and including 7.5% | Still over 7.5% but less than 8.5% | Sparkling over 5.5% but less than 8.5% |
|---|---|---|---|
| 10 March 1992 | 21.32 | No data | NA |
| 16 March 1993 | 22.39 | No data | NA |
| 1 January 1994 | 22.82 | No data | NA |
| 1 January 1995 | 23.78 | No data | NA |
| 1 October 1996 | 23.78 | 35.67 | NA |
| 1 January 1997 | 23.78 | 35.67 | 36.45 |
| 1 January 1998 | 24.49 | 36.74 | 37.54 |
| 17 March 1998 | 24.49 | 36.74 | 45.05 |
| 1 January 1999 | 25.27 | 37.92 | 45.05 |
| 9 March 1999 | 25.27 | 37.92 | 161.19 |
| 1 April 2000 | 26.13 | 39.21 | 166.70 |
| 7 March 2001 | 26.13 | 39.21 | 166.70 |
| 28 April 2002 | 25.61 | 38.43 | 166.70 |
| 20 March 2005 | 25.61 | 38.43 | 166.70 |
| 26 March 2006 | 25.61 | 38.43 | 166.70 |
| 26 March 2007 | 26.48 | 39.73 | 172.33 |
| 1 March 2008 | 28.90 | 43.37 | 188.10 |
| 1 December 2008 | 31.21 | 46.83 | 203.14 |
| 23 April 2009 | 31.83 | 47.77 | 207.20 |
| 29 March 2010 | 36.01 | 54.04 | 217.83 |
| 30 June 2010 | 33.46 | 50.22 | 217.83 |
| 28 March 2011 | 35.87 | 53.84 | 233.55 |
| 1 October 2011 | 35.87 | 53.84 | 233.55 |
| 26 March 2012 | 37.68 | 56.55 | 245.32 |
| 25 March 2013 | 39.66 | 59.52 | 258.23 |
| 24 March 2014 | 39.66 | 59.52 | 264.61 |
| 23 March 2015 | 38.87 | 58.75 | 264.61 |
| 21 March 2016 | 38.87 | 58.75 | 268.99 |
| 13 March 2017 | 40.38 | 61.04 | 279.46 |
At Autumn Budget 2017, a new duty band for still cider and perry was announced from 6.9% to 7.5%. Introduced on 1 February 2019, it requires HMRC to administer still cider and perry via three incremental duty rates based upon strength.
Duty on sparkling cider and perry of strength exceeding 1.2% but not exceeding 5.5% is charged at the same rate as still cider and perry of strength exceeding 1.2% but not exceeding 6.9%.
Rates are provided in £ per hectolitre of product.
| Date of change | Still Exceeding 1.2% - less than 6.9% abv | Still At least 6.9% - not exceeding 7.5% abv | Still Exceeding 7.5% - less than 8.5% abv | Sparkling Exceeding 5.5% - less than 8.5% abv |
|---|---|---|---|---|
| 1 February 2019 | 40.38 | 50.71 | 61.04 | 288.10 |
6. Alcohol Duty on draught products
The table below provides the current duty rates for draught products.
Current Alcohol Duty rates on draught products
Rates are provided in £ per litre of pure alcohol in the product.
| Date of change | All products up and including 3.4% | Still cider from 3.5%, up to and including 8.4% | Sparkling cider from 3.5%, up to and including 5.5% | Sparkling cider over 5.5%, up to and including 8.4% | Beer, spirits, wine and other fermented products 3.5% to less than 8.5% |
|---|---|---|---|---|---|
| 1 August 2023 | 8.42 | 8.78 | 8.78 | 19.08 | 19.08 |
7. Alcohol Duty on small producer products
Reduced rates of duty for small producer alcoholic product were introduced on 1 August 2023. A duty discount is applied to the standard rate of duty. An arithmetical formula is used to determine the duty discount.
Small producer alcoholic products are alcoholic products that are less than 8.5% ABV in strength, and produced by someone who produces less than 4500 hectolitres of pure alcohol per year.
For more information on eligibility and how the relief rates are calculated, see small producer relief.