# Finance (No. 2) Act 2023, 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

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Source: https://www.legislation.gov.uk/ukpga/2023/30/schedule/9/part/1 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/schedule-9/part-1
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.