Part 2 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 | 8.58 | - |
| 2 | 5 | 50 | 2.18 | 42.90 |
| 3 | 50 | 100 | 1.31 | 141.06 |
| 4 | 100 | 200 | 0.44 | 206.50 |
| 5 | 200 | 600 | - | 250.12 |
| 6 | 600 | 1000 | - | 250.12 |
| 7 | 1000 | 4500 | -0.07 | 250.12 |
| 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 | 5.67 | - |
| 2 | 5 | 50 | 2.18 | 28.36 |
| 3 | 50 | 100 | 1.31 | 126.51 |
| 4 | 100 | 200 | 0.44 | 191.95 |
| 5 | 200 | 600 | - | 235.58 |
| 6 | 600 | 1000 | - | 235.58 |
| 7 | 1000 | 4500 | -0.07 | 235.58 |
| 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 | 8.95 | - |
| 2 | 5 | 50 | 2.28 | 44.75 |
| 3 | 50 | 100 | 1.37 | 147.19 |
| 4 | 100 | 200 | 0.46 | 215.48 |
| 5 | 200 | 600 | - | 261.01 |
| 6 | 600 | 1000 | - | 261.01 |
| 7 | 1000 | 4500 | -0.07 | 261.01 |
| 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 | 17.80 | - |
| 2 | 5 | 112.5 | 9.89 | 89.02 |
| 3 | 112.5 | 225 | 8.90 | 1,152.29 |
| 4 | 225 | 450 | 4.95 | 2,153.74 |
| 5 | 450 | 900 | 2.97 | 3,266.46 |
| 6 | 900 | 1350 | - | 4,601.73 |
| 7 | 1350 | 4500 | -1.46 | 4,601.73 |
| 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 | 19.45 | - |
| 2 | 5 | 50 | 1.98 | 97.25 |
| 3 | 50 | 100 | 1.98 | 186.27 |
| 4 | 100 | 200 | 0.99 | 285.18 |
| 5 | 200 | 600 | - | 384.09 |
| 6 | 600 | 1000 | - | 384.09 |
| 7 | 1000 | 4500 | -0.11 | 384.09 |
| 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 | 15.83 | - |
| 2 | 5 | 50 | 1.98 | 79.13 |
| 3 | 50 | 100 | 1.98 | 168.15 |
| 4 | 100 | 200 | 0.99 | 267.05 |
| 5 | 200 | 600 | - | 365.96 |
| 6 | 600 | 1000 | - | 365.96 |
| 7 | 1000 | 4500 | -0.10 | 365.96 |
Annotations
Textual amendments
- F1
Sch. 9 substituted (1.2.2026) by Finance Act 2026 (c. 11), s. 89(4)(6)