Part 1 Alcoholic products, other than qualifying draught products, of an alcoholic strength of less than 8.5%F1
| 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 |
Annotations
Textual amendments
- F1
Sch. 9 substituted (1.2.2026) by Finance Act 2026 (c. 11), s. 89(4)(6)