UK alcohol duty rates
Current duty rates by product type and ABV. Use these as a quick reference when building a pricing ladder, and verify against the latest HMRC figures before filing.
Spirits or spirit-based products
Gin, vodka, whisky, rum, liqueurs and other spirit-based drinks.
| Band | ABV range | Duty per litre | Duty per 70cl bottle |
|---|---|---|---|
| 0 – 1.2% ABVs1 | 0% – 1.2% | £0.00 | £0.00 |
| 1.3% – 3.4% ABVs2 | 1.3% – 3.4% | £9.96 | £6.97 |
| 3.5% – 8.4% ABVs3 | 3.5% – 8.4% | £26.61 | £18.63 |
| 8.5% – 22% ABVs4 | 8.5% – 22% | £30.62 | £21.43 |
| Stronger than 22% ABVs5 | 22.01% – 100% | £33.99 | £23.79 |
Wine (including sparkling)
Still and sparkling wine.
| Band | ABV range | Duty per litre | Duty per 70cl bottle |
|---|---|---|---|
| 0 – 1.2% ABVw1 | 0% – 1.2% | £0.00 | £0.00 |
| 1.3% – 3.4% ABVw2 | 1.3% – 3.4% | £9.96 | £6.97 |
| 3.5% – 8.4% ABVw3 | 3.5% – 8.4% | £26.61 | £18.63 |
| 8.5% – 22% ABVw4 | 8.5% – 22% | £30.62 | £21.43 |
| Stronger than 22% ABVw5 | 22.01% – 100% | £33.99 | £23.79 |
Other fermented products
Fruit ciders, mead, RTDs made from a fermented base.
| Band | ABV range | Duty per litre | Duty per 70cl bottle |
|---|---|---|---|
| 0 – 1.2% ABVo1 | 0% – 1.2% | £0.00 | £0.00 |
| 1.3% – 3.4% ABVo2 | 1.3% – 3.4% | £9.96 | £6.97 |
| 3.5% – 8.4% ABVo3 | 3.5% – 8.4% | £26.61 | £18.63 |
| 8.5% – 22% ABVo4 | 8.5% – 22% | £30.62 | £21.43 |
| Stronger than 22% ABVo5 | 22.01% – 100% | £33.99 | £23.79 |
Beer
Packaged beer (non-draught).
| Band | ABV range | Duty per litre | Duty per 70cl bottle |
|---|---|---|---|
| 0 – 1.2% ABVbe1 | 0% – 1.2% | £0.00 | £0.00 |
| 1.3% – 3.4% ABVbe2 | 1.3% – 3.4% | £9.96 | £6.97 |
| 3.5% – 8.4% ABVbe3 | 3.5% – 8.4% | £22.58 | £15.81 |
| 8.5% – 22% ABVbe4 | 8.5% – 22% | £30.62 | £21.43 |
| Stronger than 22% ABVbe5 | 22.01% – 100% | £33.99 | £23.79 |
Cider (still)
Cider that is not sparkling.
| Band | ABV range | Duty per litre | Duty per 70cl bottle |
|---|---|---|---|
| 0 – 1.2% ABVc1 | 0% – 1.2% | £0.00 | £0.00 |
| 1.3% – 3.4% ABVc2 | 1.3% – 3.4% | £9.96 | £6.97 |
| 3.5% – 8.4% ABVc3 | 3.5% – 8.4% | £10.39 | £7.27 |
| 8.5% – 22% ABVc4 | 8.5% – 22% | £30.62 | £21.43 |
| Stronger than 22% ABVc5 | 22.01% – 100% | £33.99 | £23.79 |
Sparkling cider
Sparkling cider has an extra band split at 5.5% ABV.
| Band | ABV range | Duty per litre | Duty per 70cl bottle |
|---|---|---|---|
| 0 – 1.2% ABVsc1 | 0% – 1.2% | £0.00 | £0.00 |
| 1.3% – 3.4% ABVsc2 | 1.3% – 3.4% | £9.96 | £6.97 |
| 3.5% – 5.5% ABVsc3 | 3.5% – 5.5% | £10.39 | £7.27 |
| 5.6% – 8.4% ABVsc4 | 5.6% – 8.4% | £26.61 | £18.63 |
| 8.5% – 22% ABVsc5 | 8.5% – 22% | £30.62 | £21.43 |
| Stronger than 22% ABVsc6 | 22.01% – 100% | £33.99 | £23.79 |
Draught products (20L+ containers)
Draught Relief rates. Still cider uses the lower 3.5-8.5% rate; sparkling cider over 5.5% and beer, wine, spirits and other fermented products use the higher rate.
| Band | ABV range | Duty per litre | Duty per 70cl bottle |
|---|---|---|---|
| All products 0 – 1.2% ABVdr1 | 0% – 1.2% | £0.00 | £0.00 |
| All products 1.3% – under 3.5% ABVdr2 | 1.3% – 3.49% | £8.58 | £6.01 |
| Still / sparkling cider to 5.5% ABV, 3.5% – under 8.5%dr3 | 3.5% – 5.5% | £8.95 | £6.26 |
| Beer, wine, spirits, other fermented & sparkling cider over 5.5%, to under 8.5%dr4 | 5.51% – 8.49% | £19.45 | £13.62 |
| 8.5% ABV and above (not eligible for Draught Relief)dr5 | 8.5% – 100% | £30.62 | £21.43 |
UK duty rates in force from 1 February 2026 (GOV.UK).