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