# Finance (No. 2) Act 2023, 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

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/7 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-7
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.