{
  "url": "https://openlegislation.uk/finance-act-2026/section-89",
  "json_url": "https://openlegislation.uk/finance-act-2026/section-89.json",
  "legislation": "ukpga/2026/11",
  "legislation_title": "Finance Act 2026",
  "legislation_url": "https://openlegislation.uk/finance-act-2026",
  "path": "section/89",
  "kind": "section",
  "number": "89",
  "heading": "Rates of 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£9.96\nAt least 3.5% but less than 8.5%\nSee Table 2\nAt least 8.5% but not exceeding 22%\n£30.62\nExceeding 22%\n£33.99\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£10.39\nBeer\n£22.58\n(a)Spirits, wine and other fermented products\n(b)Sparkling cider of an alcoholic strength exceeding 5.5%\n£26.61\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£8.58\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£8.95\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£19.45\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\n9.96\n-\n2\n5\n50\n2.53\n49.80\n3\n50\n100\n1.52\n163.74\n4\n100\n200\n0.51\n239.71\n5\n200\n600\n-\n290.35\n6\n600\n1000\n-\n290.35\n7\n1000\n4500\n-0.08\n290.35\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\n6.58\n-\n2\n5\n50\n2.53\n32.92\n3\n50\n100\n1.52\n146.86\n4\n100\n200\n0.51\n222.82\n5\n200\n600\n-\n273.47\n6\n600\n1000\n-\n273.47\n7\n1000\n4500\n-0.08\n273.47\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\n10.39\n-\n2\n5\n50\n2.64\n51.95\n3\n50\n100\n1.59\n170.87\n4\n100\n200\n0.53\n250.15\n5\n200\n600\n-\n303\n6\n600\n1000\n-\n303\n7\n1000\n4500\n-0.09\n303\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\n20.67\n-\n2\n5\n112.5\n11.48\n103.34\n3\n112.5\n225\n10.33\n1,337.72\n4\n225\n450\n5.74\n2,500.33\n5\n450\n900\n3.44\n3,792.12\n6\n900\n1350\n-\n5,342.27\n7\n1350\n4500\n-1.70\n5,342.27\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\n26.61\n-\n2\n5\n50\n2.71\n133.05\n3\n50\n100\n2.71\n254.84\n4\n100\n200\n1.35\n390.16\n5\n200\n600\n-\n525.48\n6\n600\n1000\n-\n525.48\n7\n1000\n4500\n-0.15\n525.48\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\n21.65\n-\n2\n5\n50\n2.71\n108.26\n3\n50\n100\n2.71\n230.04\n4\n100\n200\n1.35\n365.36\n5\n200\n600\n-\n500.68\n6\n600\n1000\n-\n500.68\n7\n1000\n4500\n-0.14\n500.68\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\n8.58\n-\n2\n5\n50\n2.18\n42.90\n3\n50\n100\n1.31\n141.06\n4\n100\n200\n0.44\n206.50\n5\n200\n600\n-\n250.12\n6\n600\n1000\n-\n250.12\n7\n1000\n4500\n-0.07\n250.12\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\n5.67\n-\n2\n5\n50\n2.18\n28.36\n3\n50\n100\n1.31\n126.51\n4\n100\n200\n0.44\n191.95\n5\n200\n600\n-\n235.58\n6\n600\n1000\n-\n235.58\n7\n1000\n4500\n-0.07\n235.58\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\n8.95\n-\n2\n5\n50\n2.28\n44.75\n3\n50\n100\n1.37\n147.19\n4\n100\n200\n0.46\n215.48\n5\n200\n600\n-\n261.01\n6\n600\n1000\n-\n261.01\n7\n1000\n4500\n-0.07\n261.01\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\n17.80\n-\n2\n5\n112.5\n9.89\n89.02\n3\n112.5\n225\n8.90\n1,152.29\n4\n225\n450\n4.95\n2,153.74\n5\n450\n900\n2.97\n3,266.46\n6\n900\n1350\n-\n4,601.73\n7\n1350\n4500\n-1.46\n4,601.73\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\n19.45\n-\n2\n5\n50\n1.98\n97.25\n3\n50\n100\n1.98\n186.27\n4\n100\n200\n0.99\n285.18\n5\n200\n600\n-\n384.09\n6\n600\n1000\n-\n384.09\n7\n1000\n4500\n-0.11\n384.09\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\n15.83\n-\n2\n5\n50\n1.98\n79.13\n3\n50\n100\n1.98\n168.15\n4\n100\n200\n0.99\n267.05\n5\n200\n600\n-\n365.96\n6\n600\n1000\n-\n365.96\n7\n1000\n4500\n-0.10\n365.96\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 “£0.91” substitute “£0.95”,\n(b) in the entry relating to still wine, in the second column, for “£3.40” substitute “£3.52”,\n(c) in the entry relating to sparkling wine, in the second column, for “£3.40” substitute “£3.52”,\n(d) in the entry relating to cider, in the second column, for “£0.46” substitute “£0.48”,\n(e) in the entry relating to sparkling cider of an alcoholic strength not exceeding 5.5% by volume, in the second column, for “£0.46” substitute “£0.48”,\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 “£1.80” substitute “£1.86”,\n(g) in the entry relating to other fermented products, in the second column, for “£3.40” substitute “£3.52”, and\n(h) in the entry relating to spirits, in the second column, for “£12.30” substitute “£12.75”.\n(6) The amendments made by this section are treated as having come into force on 1 February 2026.",
  "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/2026/11/section/89",
    "retrieved_at": "2026-10-29T08:42:24.914774+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "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."
}