Spirits duty rates
Current UK spirits duty by ABV. These rates are per litre of pure alcohol and apply to gin, whisky, vodka, rum and other spirits.
No duty bands are currently configured for this product type.
The duty on a 70cl bottle of 40% ABV spirit is calculated as: rate per litre of pure alcohol × 0.7 × 0.4.
UK duty rates in force from 1 February 2026 (GOV.UK).