Following the Chancellor's Budget today, 19/03/14, it was announced that the rates of duty on alcohol will change as per below.


Please note that there is a reduction to duty on beer.

Also, for all spirits and most ciders, there is no change.

The following new rates of duty will apply as from MONDAY 24TH MARCH 2014.


Wine exceeding 5.5% not exceeding 15% abv = £2.7331 per litre = £24.60 per 12x75cl case approx

Wine exceeding 15% not exceeding 22% abv = £3.6437 per litre = £32.79 per 12x75cl case approx

Wine exceeding 4% not exceeding 5.5% abv = £1.1580 per litre = £10.42 per 12x75cl case approx

Wine exceeding 1.2% not exceeding 4% abv = £0.8421 per litre = £7.58 per 12x75cl case approx

Sparkling Wine exceeding 8.4% not exceeding 15% abv = £3.5007 per litre = £31.50 per 12x75cl case approx

Sparkling Wine exceeding 5.5% not exceeding 8.4% abv = £2.6461 per litre = £23.81  per 12x75cl case approx

Beer exceeding 1.2% abv not exceeding 2.8% = £8.62 per litre of alcohol = £1.91 per 24x330ml @ 2.8% abv approx. - REDUCED

Beer exceeding 2.8% abv = £18.74 per litre of alcohol = £7.42 per 24x330ml @ 5% abv approx. - REDUCED

Beer exceeding 7.5% abv has an EXTRA rate, in addition to the £18.74 above = £5.29 per litre of alcohol = £15.22 total per 24x330ml @ 8% abv approx. - REDUCED

Still Cider and Perry exceeding 1.2% not exceeding 7.5% abv = £0.3966 per litre = £3.57 per 12x75cl case approx. - NO CHANGE

Still Cider and Perry exceeding 7.5% not exceeding 8.4% abv = £0. 5952 per litre = £5.36 per 12x75cl case approx. - NO CHANGE

Sparkling Cider and Perry exceeding 1.2% not exceeding 5.5% abv = £0.3966 per litre = £3.57 per 12x75cl case approx. - NO CHANGE

Sparkling Cider and Perry exceeding 5.5% not exceeding 8.4% abv = £2.6461 per litre = £23.81 per 12x75cl case approx

Spirits, Spirit Made RTDs and Wine exceeding 22% abv = £28.22 per litre of alcohol = £94.82 per 12x70cl @ 40% abv or £88.89 per 12x70cl @ 37.5% abv approx. - NO CHANGE