Below is a breakdown of the new duty rate changes, as of 1st February 2025:
Beer
| Alcohol by volume (ABV) | Amount of duty in £ (pounds) for each litre of pure alcohol in the product |
|---|---|
| 0 to 1.2% | 0.00 |
| 1.3% to 3.4% | 9.61 |
| 3.5% to 8.4% | 21.78 |
| 8.5% to 22% | 29.54 |
| Stronger than 22% | 32.79 |
Cider (but not sparkling cider)
| Alcohol by volume (ABV) | Amount of duty in £ (pounds) for each litre of pure alcohol in the product |
|---|---|
| 0 to 1.2% | 0.00 |
| 1.3% to 3.4% | 9.61 |
| 3.5% to 8.4% | 10.02 |
| 8.5% to 22% | 29.54 |
| Stronger than 22% | 32.79 |
Sparkling cider
| Alcohol by volume (ABV) | Amount of duty in £ (pounds) for each litre of pure alcohol in the product |
|---|---|
| 0 to 1.2% | 0.00 |
| 1.3% to 3.4% | 9.61 |
| 3.5% to 5.5% | 10.02 |
| 5.6% to 8.4% | 25.67 |
| 8.5% to 22% | 29.54 |
| Stronger than 22% | 32.79 |
Spirits or spirit-based products
| Alcohol by volume (ABV) | Amount of duty in £ (pounds) for each litre of pure alcohol in the product |
|---|---|
| 0 to 1.2% | 0.00 |
| 1.3% to 3.4% | 9.61 |
| 3.5% to 8.4% | 25.67 |
| 8.5% to 22% | 29.54 |
| Stronger than 22% | 32.79 |
Wine (including sparkling wine)
| Alcohol by volume (ABV) | Amount of duty in £ (pounds) for each litre of pure alcohol in the product |
|---|---|
| 0 to 1.2% | 0.00 |
| 1.3% to 3.4% | 9.61 |
| 3.5% to 8.4% | 25.67 |
| 8.5% to 22% | 29.54 |
| Stronger than 22% | 32.79 |
Other fermented products like fruit ciders
| Alcohol by volume (ABV) | Amount of duty in £ (pounds) for each litre of pure alcohol in the product |
|---|---|
| 0 to 1.2% | 0.00 |
| 1.3% to 3.4% | 9.61 |
| 3.5% to 8.4% | 25.67 |
| 8.5% to 22% | 29.54 |
| Stronger than 22% | 32.79 |
Duty rates for draught products
| Draught product | Amount of duty in £ (pounds) for each litre of pure alcohol in the product |
|---|---|
| All products 0 to 1.2% | 0 |
| All products 1.3% to less than 3.5% | 8.28 |
| Still cider 3.5% to less than 8.5% | 8.63 |
| Sparkling cider 3.5% to 5.5% | 8.63 |
| Sparkling cider over 5.5% to less than 8.5% | 18.76 |
| Beer, spirits, wine and other fermented products 3.5% to less than 8.5% | 18.76 |
https://www.gov.uk/guidance/alcohol-duty-rates
Find the full BWA PDF version HERE.
