SPIR3320 - Law, Policy and Application - Ascertainment of strength and quantity of alcoholic products

Ascertainment of strength and quantity of alcoholic products

(referred to in SPIR3140 - SPIR3150)

Strength of alcoholic products

General

Alcoholic strength for duty purposes is the ratio, expressed as a percentage of -

  1. the volume of alcohol contained in the product, to
  2. The volume of the product (inclusive of the alcohol contained in it)

i.e the alcohol by volume (ABV) measured at 20°C. 

Measurement of strength

Instruments must comply with schedule 2 (1) of the Alcoholic Products (Excise Duty) Regulations 2023.

Automatic densimeters must measure density according to schedule 2 (1) of the Alcoholic Products (Excise Duty) Regulations 2023.

The 2 main criteria are:

  • the density must be directly measured as ‘density in air’ not ‘density in vacuum’ and then converted to ‘density in air’
  • at the time the measurement is taken, the temperature of the liquid must be 20°C — the measurement cannot be taken at a different temperature and converted to the equivalent density at 20°C

The automatic densimeter must carry out density measurements with accuracy and precision. All of the approved densimeters have been 5-decimal place machines, and when used according to the operator’s instructions, have proved to be accurate and precise enough for our purposes. 

Some machines can convert the density of a liquid to the alcoholic strength from an internal look-up table. If this option is used, the machine must use the Official Laboratory Alcohol Tables to convert the density in air value to an alcoholic strength.  

The actual strength method

This is a scientific measurement taken using the process described in Schedule 2 of the Alcoholic Products (Excise Duty) Regulations 2023. HMRC will accept any method that measures strength as long as it’s equal to, or greater than that described in Schedule 2. The table can be requested by writing to the Alcohol Policy Team.

Quantity of alcoholic products

Any industry-recognised method, used in accordance with the manufacturer’s protocol, may be used to measure the quantity of alcoholic products.