Alcohol Duty
Rates of Alcohol Duty from 24 March 2014
Alcohol type Rate
Rate per litre of pure alcohol
Spirits £28.22
Spirits-based: Ready-to-drinks £28.22
Wine and made-wine:
Exceeding 22% abv £28.22

Rate per hectolitre per cent of alcohol in the beer
Beer – General Beer Duty £18.74
Beer – high strength:
Exceeding 7.5% abv – in addition to the General Beer Duty £5.29
Beer – lower strength:
Exceeding 1.2% – not exceeding 2.8% abv £8.62

Rate per hectolitre of product
Still cider and perry:
Exceeding 1.2% – not exceeding 7.5% abv £39.66
Still cider and perry:
Exceeding 7.5% – less than 8.5% abv £59.52
Sparkling cider and perry:
Exceeding 1.2% – not exceeding 5.5% abv £39.66
Sparkling cider and perry:
Exceeding 5.5% – less than 8.5% abv £264.61
Wine and made-wine:
Exceeding 1.2% – not exceeding 4% abv £84.21
Wine and made-wine:
Exceeding 4% – not exceeding 5.5% abv £115.80
Still wine and made-wine:
Exceeding 5.5% – not exceeding 15% abv £273.31
Wine and made-wine:
Exceeding 15% – not exceeding 22% abv £364.37
Sparkling wine and made-wine:
Exceeding 5.5% – less than 8.5% abv £264.61
Sparkling wine and made-wine:
8.5% and above – not exceeding 15% abv £350.07