Alcohol Duty is a tax charged on alcohol produced or processed in the UK, or brought into the UK for consumption. Excise duties are charged at different rates according to the type of alcohol. Duties on beer and wine are calculated according to their strengths (measured as Alcohol By Volume) and whether they are still or sparkling. Duty on spirits is calculated per litre of pure alcohol. The four alcohol duties are: Wine of fresh Grape; Made Wine; Spirits; Beer and Cider. Duty is payable once the alcohol product is released for consumption onto the UK market
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These statistics cover the duty paid to HM Revenue & Customs (HMRC) and the clearances associated with that duty in the United Kingdom. These statistics cover the United Kingdom. It is not possible to provide any geographic breakdown on where tax liability arose as HMRC does not collect this data on the returns sent by traders. The data is drawn from returns submitted directly by traders to HMRC and from HMRC accounting systems. Further details on the creation of the statistics can be found in the Reference section of the bulletin.
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Last updated 29 November 2013