{
  "url": "https://openlegislation.uk/finance-act-2025/section-63",
  "json_url": "https://openlegislation.uk/finance-act-2025/section-63.json",
  "legislation": "ukpga/2025/8",
  "legislation_title": "Finance Act 2025",
  "legislation_url": "https://openlegislation.uk/finance-act-2025",
  "path": "section/63",
  "kind": "section",
  "number": "63",
  "heading": "Rates of alcohol duty",
  "text": "(1) Part 2 of F(No.2)A 2023 (alcohol duty) is amended as follows.\n(2) For Schedule 7 (main rates) substitute—\n“Schedule 7\nRates of alcohol duty\nTABLE 1\nAlcoholic strength of alcoholic product\nRate of duty per litre of alcohol in the product\nLess than 3.5%\n£9.61\nAt least 3.5% but less than 8.5%\nSee Table 2\nAt least 8.5% but not exceeding 22%\n£29.54\nExceeding 22%\n£32.79\nTABLE 2\nDescription of alcoholic product (of an alcoholic strength of at least 3.5% but less than 8.5%)\nRate of duty per litre of alcohol in the product\n(a) Still cider\n(b) Sparkling cider of an alcoholic strength not exceeding 5.5%\n£10.02\nBeer\n£21.78\n(a) Spirits, wine and other fermented products\n(b) Sparkling cider of an alcoholic strength exceeding 5.5%\n£25.67\n”.\n(3) For Schedule 8 (reduced rates for qualifying draught products) substitute—\n“Schedule 8\nQualifying draught products: reduced rates\nDescription of alcoholic product\nRate of duty per litre of alcohol in the product\nAlcoholic products of an alcoholic strength of less than 3.5%\n£8.28\n(a) Still cider of an alcoholic strength of at least 3.5%\n(b) Sparkling cider of an alcoholic strength of at least 3.5% but not exceeding 5.5%\n£8.63\n(a) Beer, spirits, wine and other fermented products of an alcoholic strength of at least 3.5% (but less than 8.5%)\n(b) Sparkling cider of an alcoholic strength exceeding 5.5%\n£18.76\n”.\n(4) For Schedule 9 (duty discount for small producer alcoholic products)—\n“Schedule 9\nSmall producer alcoholic products: duty discount\nPart 1\nAlcoholic products, other than qualifying draught products, of an alcoholic strength of less than 8.5%\nAlcoholic products, other than spirits, of an alcoholic strength of less than 3.5%\nDiscount band\nStart threshold (hectolitres)\nEnd threshold (hectolitres)\nMarginal discount (£)\nCumulative discount (£)\n1\n0\n5\n9.61\n-\n2\n5\n50\n2.44\n48.05\n3\n50\n100\n1.47\n157.99\n4\n100\n200\n0.49\n231.28\n5\n200\n600\n-\n280.15\n6\n600\n1000\n-\n280.15\n7\n1000\n4500\n-0.08\n280.15\nSpirits of an alcoholic strength of less than 3.5%\nDiscount band\nStart threshold (hectolitres)\nEnd threshold (hectolitres)\nMarginal discount (£)\nCumulative discount (£)\n1\n0\n5\n6.35\n-\n2\n5\n50\n2.44\n31.76\n3\n50\n100\n1.47\n141.70\n4\n100\n200\n0.49\n214.99\n5\n200\n600\n-\n263.86\n6\n600\n1000\n-\n263.86\n7\n1000\n4500\n-0.08\n263.86\nStill 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%\nDiscount band\nStart threshold (hectolitres)\nEnd threshold (hectolitres)\nMarginal discount (£)\nCumulative discount (£)\n1\n0\n5\n10.02\n-\n2\n5\n50\n2.55\n50.10\n3\n50\n100\n1.53\n164.78\n4\n100\n200\n0.51\n241.24\n5\n200\n600\n-\n292.21\n6\n600\n1000\n-\n292.21\n7\n1000\n4500\n-0.08\n292.21\nBeer of an alcoholic strength of at least 3.5%\nDiscount band\nStart threshold (hectolitres)\nEnd threshold (hectolitres)\nMarginal discount (£)\nCumulative discount (£)\n1\n0\n5\n19.94\n-\n2\n5\n112.5\n11.08\n99.68\n3\n112.5\n225\n9.97\n1290.33\n4\n225\n450\n5.54\n2411.75\n5\n450\n900\n3.32\n3657.77\n6\n900\n1350\n-\n5153.00\n7\n1350\n4500\n-1.64\n5153.00\nWine and other fermented products of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength exceeding 5.5%\nDiscount band\nStart threshold (hectolitres)\nEnd threshold (hectolitres)\nMarginal discount (£)\nCumulative discount (£)\n1\n0\n5\n25.67\n-\n2\n5\n50\n2.61\n128.35\n3\n50\n100\n2.61\n245.84\n4\n100\n200\n1.31\n376.37\n5\n200\n600\n-\n506.91\n6\n600\n1000\n-\n506.91\n7\n1000\n4500\n-0.14\n506.91\nSpirits of an alcoholic strength of at least 3.5%\nDiscount band\nStart threshold (hectolitres)\nEnd threshold (hectolitres)\nMarginal discount (£)\nCumulative discount (£)\n1\n0\n5\n20.89\n-\n2\n5\n50\n2.61\n104.43\n3\n50\n100\n2.61\n221.92\n4\n100\n200\n1.31\n352.46\n5\n200\n600\n-\n483.00\n6\n600\n1000\n-\n483.00\n7\n1000\n4500\n-0.14\n483.00\nPart 2\nQualifying draught products of an alcoholic strength of less than 8.5%\nAlcoholic products, other than spirits, of an alcoholic strength of less than 3.5%\nDiscount band\nStart threshold (hectolitres)\nEnd threshold (hectolitres)\nMarginal discount (£)\nCumulative discount (£)\n1\n0\n5\n8.28\n-\n2\n5\n50\n2.11\n41.40\n3\n50\n100\n1.26\n136.13\n4\n100\n200\n0.42\n199.28\n5\n200\n600\n-\n241.38\n6\n600\n1000\n-\n241.38\n7\n1000\n4500\n-0.07\n241.38\nSpirits of an alcoholic strength of less than 3.5%\nDiscount band\nStart threshold (hectolitres)\nEnd threshold (hectolitres)\nMarginal discount (£)\nCumulative discount (£)\n1\n0\n5\n5.47\n-\n2\n5\n50\n2.11\n27.37\n3\n50\n100\n1.26\n122.09\n4\n100\n200\n0.42\n185.24\n5\n200\n600\n-\n227.34\n6\n600\n1000\n-\n227.34\n7\n1000\n4500\n-0.06\n227.34\nStill 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%\nDiscount band\nStart threshold (hectolitres)\nEnd threshold (hectolitres)\nMarginal discount (£)\nCumulative discount (£)\n1\n0\n5\n8.63\n-\n2\n5\n50\n2.20\n43.15\n3\n50\n100\n1.32\n141.93\n4\n100\n200\n0.44\n207.78\n5\n200\n600\n-\n251.68\n6\n600\n1000\n-\n251.68\n7\n1000\n4500\n-0.07\n251.68\nBeer of an alcoholic strength of at least 3.5%\nDiscount band\nStart threshold (hectolitres)\nEnd threshold (hectolitres)\nMarginal discount (£)\nCumulative discount (£)\n1\n0\n5\n17.17\n-\n2\n5\n112.5\n9.54\n85.86\n3\n112.5\n225\n8.59\n1111.41\n4\n225\n450\n4.77\n2077.34\n5\n450\n900\n2.86\n3150.59\n6\n900\n1350\n-\n4438.49\n7\n1350\n4500\n-1.41\n4438.49\nWine and other fermented products of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength exceeding 5.5%\nDiscount band\nStart threshold (hectolitres)\nEnd threshold (hectolitres)\nMarginal discount (£)\nCumulative discount (£)\n1\n0\n5\n18.76\n-\n2\n5\n50\n1.91\n93.80\n3\n50\n100\n1.91\n179.66\n4\n100\n200\n0.95\n275.06\n5\n200\n600\n-\n370.46\n6\n600\n1000\n-\n370.46\n7\n1000\n4500\n-0.11\n370.46\nSpirits of an alcoholic strength of at least 3.5%\nDiscount band\nStart threshold (hectolitres)\nEnd threshold (hectolitres)\nMarginal discount (£)\nCumulative discount (£)\n1\n0\n5\n15.26\n-\n2\n5\n50\n1.91\n76.32\n3\n50\n100\n1.91\n162.18\n4\n100\n200\n0.95\n257.58\n5\n200\n600\n-\n352.98\n6\n600\n1000\n-\n352.98\n7\n1000\n4500\n-0.10\n352.98\n”.\n(5) 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)—\n(a) in the entry relating to beer, in the second column, for “£0.88” substitute “£0.91”,\n(b) in the entry relating to still wine, in the second column, for “£3.28” substitute “£3.40”,\n(c) in the entry relating to sparkling wine, in the second column, for “£3.28” substitute “£3.40”,\n(d) in the entry relating to cider, in the second column, for “£0.44” substitute “£0.46”,\n(e) 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”,\n(f) 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”,\n(g) in the entry relating to other fermented products, in the second column, for “£3.28” substitute “£3.40”, and\n(h) in the entry relating to spirits, in the second column, for “£11.88” substitute “£12.30”.\n(6) The amendments made by this section are treated as having come into force on 1 February 2025.",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/ukpga/2025/8/section/63",
    "retrieved_at": "2026-10-29T08:47:01.939707+00:00",
    "licence": "OGL-UK-3.0",
    "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
    "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
  }
}