Duty is charged to the alcohol content. This is calculated by
multiplying the bulk litres by the ABV of the product. The excise
duty is then obtained by multiplying this amount by the spirit duty
rate.
To calculate the excise duty on a 100 cases of 40% ABV
whiskey each containing 12 x 75cl.
Volume per case. 12 x 0.75 = 9 litres.
Alcohol volume is then calculated as: 40% of 9 litres = 0.40
x 9 = 3.6L of alcohol.
Total Alcohol Volume for the consignment. 100 x 3.6 = 360L of
alcohol.
The rate of duty in 2002 for spirits is £19.56 per litre
of alcohol.
The duty on 100 cases is: 360 x 19.56 = £7041.60.
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