Alcoholic carbonates, RTD alcopops, are generally produced by
adding fruit, herbal or other flavoured concentrates to a fermented
wine, cider or beer base or to a neutral or flavoured spirit base.
They normally have an abv not exceeding 5.5%.
Where spirits are added to beer and the resulting product is of a strength exceeding 1.2% abv, it is dutied as a spirit. Exceptions are where the spirit is used as a carrier for flavourings, where no spirit is left in the final product or where the abv of the product is not increased by more than 0.1%.
Where spirits are added to wine/made wine the duty status will depend on whether the spirit or wine/made wine makes up the majority of volume and strength of the final product. If these first two results are not conclusive then the product may still be treated as a made wine as long as it does not take on the characteristics of a spirit.