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Alcohol Duty Rates

This document outlines UK alcohol duty rates from 28 March 2011 and 1 October 2011. It lists the different alcohol types and their corresponding duty rates per litre of pure alcohol for spirits and spirits-based drinks. For beer, the rates are listed per hectolitre per cent of alcohol. Still and sparkling ciders and perries have rates per hectolitre of product, as do wines and made-wines which have various rates depending on their alcohol content percentage. The rates remained the same between the two dates listed except for additions to beer duty rates for higher strength beers.

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Anca Macarescu
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67 views1 page

Alcohol Duty Rates

This document outlines UK alcohol duty rates from 28 March 2011 and 1 October 2011. It lists the different alcohol types and their corresponding duty rates per litre of pure alcohol for spirits and spirits-based drinks. For beer, the rates are listed per hectolitre per cent of alcohol. Still and sparkling ciders and perries have rates per hectolitre of product, as do wines and made-wines which have various rates depending on their alcohol content percentage. The rates remained the same between the two dates listed except for additions to beer duty rates for higher strength beers.

Uploaded by

Anca Macarescu
Copyright
© © All Rights Reserved
We take content rights seriously. If you suspect this is your content, claim it here.
Available Formats
Download as PDF, TXT or read online on Scribd

Alcohol Duty Rates

Alcohol type

Rate from 28/03/2011

Rate from 01/10/2011

Rate per litre of pure alcohol


Spirits

25.52

25.52

25.52

25.52

25.52

25.52

Spirits-based: Ready-to-drinks

Wine and made-wine: Exceeding 22% abv

Rate per hectolitre per cent of alcohol in the beer


Beer - General Beer Duty

18.57

18.57

Beer - High Strength: Exceeding 7.5%abv - in


addition to the General Beer Duty

Nil

4.64

Beer - Lower Strength: Exceeding 1.2% - not


exceeding 2.8% abv

Nil

9.29

Rate per hectolitre of product


Still cider and perry: Exceeding 1.2% - not
exceeding 7.5% abv.

35.87

35.87

Still cider and perry: Exceeding 7.5% - less than


8.5% abv.

53.84

53.84

Sparkling cider and perry: Exceeding 1.2% - not


exceeding 5.5% abv.

35.87

35.87

Sparkling cider and perry: Exceeding 5.5% - less


than 8.5% abv.

233.55

233.55

74.32

74.32

Wine and made-wine: Exceeding 4% - not


exceeding 5.5% abv.

102.21

102.21

Still wine and made-wine: Exceeding 5.5% - not


exceeding 15% abv.

241.23

241.23

Wine and made-wine: Exceeding 15% - not


exceeding 22% abv.

321.61

321.61

Sparkling wine and made-wine:


Exceeding 5.5% - less than 8.5% abv.

233.55

233.55

Sparkling wine and made-wine: 8.5% and above not exceeding 15% abv

308.99

308.99

Wine and made-wine: Exceeding 1.2% - not


exceeding 4% abv

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