Alcohol Duty Duty rate from 1 February 2019
  Rate per litre of pure alcohol
Spirits £28.74
Spirits-based RTDs £28.74
Wine and made-wine: Exceeding 22% abv £28.74
  Rate per hectolitre per cent of alcohol in the beer
Beer – Lower strength – Exceeding 1.2% - not exceeding 2.8% abv £8.42
Beer – General Beer Duty Exceeding 2.8% and is not small brewery beer £19.08
Beer – High strength - Exceeding 7.5% abv – in addition to General Beer Duty £5.69 (+ £19.08)
  Rate per hectolitre of product
Still cider and perry: exceeding 1.2% - less than 6.9% abv. £40.38
Still cider and perry: at least 6.9% - not exceeding 7.5% abv. £50.71
Still cider and perry: Exceeding 7.5% - less than 8.5% abv. £61.04
Sparkling cider and perry: exceeding 1.2% - not exceeding 5.5% abv. £40.38
Sparkling cider and perry: Exceeding 5.5% - less than 8.5% abv. £288.10
Wine and made-wine: Exceeding 1.2% - not exceeding 4% abv. £91.68
Wine and made-wine: Exceeding 4% - not exceeding 5.5% abv. £126.08
Still wine and made-wine: Exceeding 5.5% - not exceeding 15% abv. £297.57
Wine and made-wine: Exceeding 15% - not exceeding 22% abv. £396.72
Sparkling wine and made-wine: Exceeding 5.5% - less than 8.5% abv. £288.10
Sparkling wine and made-wine: at least 8.5% - not exceeding 15% abv. £381.15

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