# Finance (No. 2) Act 2023, Part 2: 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
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

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