Section 89 Rates of 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% £9.96 At least 3.5% but less than 8.5% See Table 2 At least 8.5% but not exceeding 22% £30.62 Exceeding 22% £33.99 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%
£10.39 Beer £22.58
- (a)
Spirits, wine and other fermented products
- (b)
Sparkling cider of an alcoholic strength exceeding 5.5%
£26.61 ”.
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% £8.58
- (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%
£8.95
- (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%
£19.45 ”.
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 9.96 - 2 5 50 2.53 49.80 3 50 100 1.52 163.74 4 100 200 0.51 239.71 5 200 600 - 290.35 6 600 1000 - 290.35 7 1000 4500 -0.08 290.35
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 6.58 - 2 5 50 2.53 32.92 3 50 100 1.52 146.86 4 100 200 0.51 222.82 5 200 600 - 273.47 6 600 1000 - 273.47 7 1000 4500 -0.08 273.47
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 10.39 - 2 5 50 2.64 51.95 3 50 100 1.59 170.87 4 100 200 0.53 250.15 5 200 600 - 303 6 600 1000 - 303 7 1000 4500 -0.09 303
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 20.67 - 2 5 112.5 11.48 103.34 3 112.5 225 10.33 1,337.72 4 225 450 5.74 2,500.33 5 450 900 3.44 3,792.12 6 900 1350 - 5,342.27 7 1350 4500 -1.70 5,342.27
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 26.61 - 2 5 50 2.71 133.05 3 50 100 2.71 254.84 4 100 200 1.35 390.16 5 200 600 - 525.48 6 600 1000 - 525.48 7 1000 4500 -0.15 525.48
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 21.65 - 2 5 50 2.71 108.26 3 50 100 2.71 230.04 4 100 200 1.35 365.36 5 200 600 - 500.68 6 600 1000 - 500.68 7 1000 4500 -0.14 500.68 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 8.58 - 2 5 50 2.18 42.90 3 50 100 1.31 141.06 4 100 200 0.44 206.50 5 200 600 - 250.12 6 600 1000 - 250.12 7 1000 4500 -0.07 250.12
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 5.67 - 2 5 50 2.18 28.36 3 50 100 1.31 126.51 4 100 200 0.44 191.95 5 200 600 - 235.58 6 600 1000 - 235.58 7 1000 4500 -0.07 235.58
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 8.95 - 2 5 50 2.28 44.75 3 50 100 1.37 147.19 4 100 200 0.46 215.48 5 200 600 - 261.01 6 600 1000 - 261.01 7 1000 4500 -0.07 261.01
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 17.80 - 2 5 112.5 9.89 89.02 3 112.5 225 8.90 1,152.29 4 225 450 4.95 2,153.74 5 450 900 2.97 3,266.46 6 900 1350 - 4,601.73 7 1350 4500 -1.46 4,601.73
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 19.45 - 2 5 50 1.98 97.25 3 50 100 1.98 186.27 4 100 200 0.99 285.18 5 200 600 - 384.09 6 600 1000 - 384.09 7 1000 4500 -0.11 384.09
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 15.83 - 2 5 50 1.98 79.13 3 50 100 1.98 168.15 4 100 200 0.99 267.05 5 200 600 - 365.96 6 600 1000 - 365.96 7 1000 4500 -0.10 365.96 ”.
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 “£0.91” substitute “£0.95”,
in the entry relating to still wine, in the second column, for “£3.40” substitute “£3.52”,
in the entry relating to sparkling wine, in the second column, for “£3.40” substitute “£3.52”,
in the entry relating to cider, in the second column, for “£0.46” substitute “£0.48”,
in the entry relating to sparkling cider of an alcoholic strength not exceeding 5.5% by volume, in the second column, for “£0.46” substitute “£0.48”,
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 “£1.80” substitute “£1.86”,
in the entry relating to other fermented products, in the second column, for “£3.40” substitute “£3.52”, and
in the entry relating to spirits, in the second column, for “£12.30” substitute “£12.75”.
The amendments made by this section are treated as having come into force on 1 February 2026.