| 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 | £19.12 | |
| Beer - high strength: Exceeding 7.5% abv - in addition to the General Beer Duty |
£5.09 | |
| Beer - lower strength: Exceeding 1.2% - not exceeding 2.8% abv |
£9.17 | |
| 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 |
£258.23 | |
| Wine and made-wine: Exceeding 1.2% - not exceeding 4% abv |
£82.18 | |
| Wine and made-wine: Exceeding 4% - not exceeding 5.5% abv |
£113.01 | |
| Still wine and made-wine: Exceeding 5.5% - not exceeding 15% abv |
£266.72 | |
| Wine and made-wine: Exceeding 15% - not exceeding 22% abv |
£355.59 | |
| Sparkling wine and made-wine: Exceeding 5.5% - less than 8.5% abv |
£258.23 | |
| Sparkling wine and made-wine: 8.5% and above - not exceeding 15% abv |
£341.63 | |
