Alcohol Duty Rates


On 23 April 2009, duties on alcohol will be:

Rate per litre of pure alcohol Current on 23 April 2009
Spirits £22.20 £22.64
Spirits-based ready to drink £22.20 £22.64
Wine and made-wine: Exceeding 22% abv £23.05 £22.64
Rate per hectolitre per cent of alcohol in the beer    
Beer £16.15 £16.47
Rate per hectolitre of product    
Still cider and perry: Exceeding 1.2%, not exceeding 7.5% abv £31.21 £31.83
Still cider and perry: Exceeding 7.5%, not exceeding 8.5% abv £46.83 £47.77
Sparkling cider and perry: Exceeding 1.2%, not exceeding 5.5% abv £31.21 £31.83
Sparkling cider and perry: Exceeding 5.5%, not exceeding 8.5% abv £203.14 £207.20
Wine and made-wine: Exceeding 1.2%, not exceeding 4% abv £64.65 £65.94
Wine and made-wine: Exceeding 4%, not exceeding 5.5% abv £88.90 £90.68
Still wine and made-wine: Exceeding 5.5%, not exceeding 15% abv £209.82 £214.02
Still wine and made-wine: Exceeding 15%, not exceeding 22% abv £279.74 £285.33
Sparkling wine and made-wine: Exceeding 5.5%, not exceeding 15% abv £203.14 £207.20
Sparkling wine and made-wine: Exceeding 15%, not exceeding 22% abv £268.75 £274.13

 

The impact of the alcohol duty changes is shown in the table below

Product Typical Unit Excise Duty inc VAT at 15% of the Duty
Beer @ 4.2% abv pint 1p
Wine 75cl bottle 4p
Sparkling wine 75cl bottle 5p
Spirits @ 37.5% abv 70cl bottle 13p
Spirits-based ready to drink 275ml bottle 1p
Cider & perry litre 1p
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