Alcoholic liquor duties Alcoholic liquor duties United Kingdom 1Rates of duty. 2Beer duty: rate for new regime. 3Low strength beer. 4Beer duty: abolition of certain reliefs, etc. 5Blending of alcoholic liquors. 6Mixing of wine and spirits in excise warehouse. 7Sparkling wine or made-wine. 8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Alcoholic liquor duties