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% | 9.27 |
| 3.5% to 8.4% | 21.01 |
| 8.5% to 22% | 28.50 |
| Stronger than 22% | 31.64 |
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% | 9.27 |
| 3.5% to 8.4% | 9.67 |
| 8.5% to 22% | 28.50 |
| Stronger than 22% | 31.64 |
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% | 9.27 |
| 3.5% to 5.5% | 9.67 |
| 5.6% to 8.4% | 24.77 |
| 8.5% to 22% | 28.50 |
| Stronger than 22% | 31.64 |
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% | 9.27 |
| 3.5% to 8.4% | 24.77 |
| 8.5% to 22% | 28.50 |
| Stronger than 22% | 31.64 |
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% | 9.27 |
| 3.5% to 8.4% | 24.77 |
| 8.5% to 22% | 28.50 |
| Stronger than 22% | 31.64 |
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% | 9.27 |
| 3.5% to 8.4% | 24.77 |
| 8.5% to 22% | 28.50 |
| Stronger than 22% | 31.64 |
Duty rates for draught products
| Draught product | Amount of duty in £ (pounds) for each litre of pure alcohol in the product |
|---|---|
| All products less than 3.5% | 8.42 |
| Still cider 3.5% to less than 8.5% | 8.78 |
| Sparkling cider 3.5% to 5.5% | 8.78 |
| Sparkling cider over 5.5% | 19.08 |
| Beer, spirits, wine and other fermented products 3.5% to less than 8.5% | 19.08 |
Check the duty rates up to 31 July 2023
You can view previous Alcohol Duty rates on the National Archives.
Updates to this page
Published 23 August 2023
Last updated 24 August 2023 + show all updates
Last updated 24 August 2023 + show all updates
-
Translation added.
-
First published.