# Finance (No. 2) Act 2023, 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

---
Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/8 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-8
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.