Section 63 Rates of alcohol duty
United Kingdom
Part 2 of F(No.2)A 2023 (alcohol duty) is amended as follows.
For Schedule 7 (main rates) substitute—
“Schedule 7
Rates of alcohol duty
TABLE 1
Alcoholic strength of alcoholic product Rate of duty per litre of alcohol in the product Less than 3.5% £9.61 At least 3.5% but less than 8.5% See Table 2 At least 8.5% but not exceeding 22% £29.54 Exceeding 22% £32.79 TABLE 2
Description of alcoholic product (of an alcoholic strength of at least 3.5% but less than 8.5%) Rate of duty per litre of alcohol in the product
- (a)
Still cider
- (b)
Sparkling cider of an alcoholic strength not exceeding 5.5%
£10.02 Beer £21.78
- (a)
Spirits, wine and other fermented products
- (b)
Sparkling cider of an alcoholic strength exceeding 5.5%
£25.67 ”.
For Schedule 8 (reduced rates for qualifying draught products) substitute—
“Schedule 8
Qualifying draught products: reduced rates
Description of alcoholic product Rate of duty per litre of alcohol in the product Alcoholic products of an alcoholic strength of less than 3.5% £8.28
- (a)
Still cider of an alcoholic strength of at least 3.5%
- (b)
Sparkling cider of an alcoholic strength of at least 3.5% but not exceeding 5.5%
£8.63
- (a)
Beer, spirits, wine and other fermented products of an alcoholic strength of at least 3.5% (but less than 8.5%)
- (b)
Sparkling cider of an alcoholic strength exceeding 5.5%
£18.76 ”.
For Schedule 9 (duty discount for small producer alcoholic products)—
“Schedule 9
Small producer alcoholic products: duty discount
Part 1
Alcoholic products, other than qualifying draught products, of an alcoholic strength of less than 8.5%
Alcoholic products, other than spirits, of an alcoholic strength of less than 3.5% Discount band Start threshold (hectolitres) End threshold (hectolitres) Marginal discount (£) Cumulative discount (£) 1 0 5 9.61 - 2 5 50 2.44 48.05 3 50 100 1.47 157.99 4 100 200 0.49 231.28 5 200 600 - 280.15 6 600 1000 - 280.15 7 1000 4500 -0.08 280.15
Spirits of an alcoholic strength of less than 3.5% Discount band Start threshold (hectolitres) End threshold (hectolitres) Marginal discount (£) Cumulative discount (£) 1 0 5 6.35 - 2 5 50 2.44 31.76 3 50 100 1.47 141.70 4 100 200 0.49 214.99 5 200 600 - 263.86 6 600 1000 - 263.86 7 1000 4500 -0.08 263.86
Still cider of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength of at least 3.5% but not exceeding 5.5% Discount band Start threshold (hectolitres) End threshold (hectolitres) Marginal discount (£) Cumulative discount (£) 1 0 5 10.02 - 2 5 50 2.55 50.10 3 50 100 1.53 164.78 4 100 200 0.51 241.24 5 200 600 - 292.21 6 600 1000 - 292.21 7 1000 4500 -0.08 292.21
Beer of an alcoholic strength of at least 3.5% Discount band Start threshold (hectolitres) End threshold (hectolitres) Marginal discount (£) Cumulative discount (£) 1 0 5 19.94 - 2 5 112.5 11.08 99.68 3 112.5 225 9.97 1290.33 4 225 450 5.54 2411.75 5 450 900 3.32 3657.77 6 900 1350 - 5153.00 7 1350 4500 -1.64 5153.00
Wine and other fermented products of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength exceeding 5.5% Discount band Start threshold (hectolitres) End threshold (hectolitres) Marginal discount (£) Cumulative discount (£) 1 0 5 25.67 - 2 5 50 2.61 128.35 3 50 100 2.61 245.84 4 100 200 1.31 376.37 5 200 600 - 506.91 6 600 1000 - 506.91 7 1000 4500 -0.14 506.91
Spirits of an alcoholic strength of at least 3.5% Discount band Start threshold (hectolitres) End threshold (hectolitres) Marginal discount (£) Cumulative discount (£) 1 0 5 20.89 - 2 5 50 2.61 104.43 3 50 100 2.61 221.92 4 100 200 1.31 352.46 5 200 600 - 483.00 6 600 1000 - 483.00 7 1000 4500 -0.14 483.00 Part 2
Qualifying draught products of an alcoholic strength of less than 8.5%
Alcoholic products, other than spirits, of an alcoholic strength of less than 3.5% Discount band Start threshold (hectolitres) End threshold (hectolitres) Marginal discount (£) Cumulative discount (£) 1 0 5 8.28 - 2 5 50 2.11 41.40 3 50 100 1.26 136.13 4 100 200 0.42 199.28 5 200 600 - 241.38 6 600 1000 - 241.38 7 1000 4500 -0.07 241.38
Spirits of an alcoholic strength of less than 3.5% Discount band Start threshold (hectolitres) End threshold (hectolitres) Marginal discount (£) Cumulative discount (£) 1 0 5 5.47 - 2 5 50 2.11 27.37 3 50 100 1.26 122.09 4 100 200 0.42 185.24 5 200 600 - 227.34 6 600 1000 - 227.34 7 1000 4500 -0.06 227.34
Still cider of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength of at least 3.5% but not exceeding 5.5% Discount band Start threshold (hectolitres) End threshold (hectolitres) Marginal discount (£) Cumulative discount (£) 1 0 5 8.63 - 2 5 50 2.20 43.15 3 50 100 1.32 141.93 4 100 200 0.44 207.78 5 200 600 - 251.68 6 600 1000 - 251.68 7 1000 4500 -0.07 251.68
Beer of an alcoholic strength of at least 3.5% Discount band Start threshold (hectolitres) End threshold (hectolitres) Marginal discount (£) Cumulative discount (£) 1 0 5 17.17 - 2 5 112.5 9.54 85.86 3 112.5 225 8.59 1111.41 4 225 450 4.77 2077.34 5 450 900 2.86 3150.59 6 900 1350 - 4438.49 7 1350 4500 -1.41 4438.49
Wine and other fermented products of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength exceeding 5.5% Discount band Start threshold (hectolitres) End threshold (hectolitres) Marginal discount (£) Cumulative discount (£) 1 0 5 18.76 - 2 5 50 1.91 93.80 3 50 100 1.91 179.66 4 100 200 0.95 275.06 5 200 600 - 370.46 6 600 1000 - 370.46 7 1000 4500 -0.11 370.46
Spirits of an alcoholic strength of at least 3.5% Discount band Start threshold (hectolitres) End threshold (hectolitres) Marginal discount (£) Cumulative discount (£) 1 0 5 15.26 - 2 5 50 1.91 76.32 3 50 100 1.91 162.18 4 100 200 0.95 257.58 5 200 600 - 352.98 6 600 1000 - 352.98 7 1000 4500 -0.10 352.98 ”.
In consequence of the amendments made by the preceding subsections of this section, in Schedule 2 to the Travellers’ Allowances Order 1994 (which provides in certain circumstances for a simplified calculation of excise duty on goods brought into Great Britain)—
in the entry relating to beer, in the second column, for “£0.88” substitute “£0.91”,
in the entry relating to still wine, in the second column, for “£3.28” substitute “£3.40”,
in the entry relating to sparkling wine, in the second column, for “£3.28” substitute “£3.40”,
in the entry relating to cider, in the second column, for “£0.44” substitute “£0.46”,
in the entry relating to sparkling cider of an alcoholic strength not exceeding 5.5% by volume, in the second column, for “£0.44” substitute “£0.46”,
in the entry relating to sparkling cider of an alcoholic strength exceeding 5.5% but less than 8.5% by volume, in the second column, for “£1.73” substitute “£1.80”,
in the entry relating to other fermented products, in the second column, for “£3.28” substitute “£3.40”, and
in the entry relating to spirits, in the second column, for “£11.88” substitute “£12.30”.
The amendments made by this section are treated as having come into force on 1 February 2025.