Schedule 2 SIMPLIFIED CALCULATION OF EXCISE DUTY (GREAT BRITAIN)C1F1
Article 6
| Description | A: Rate of Excise Duty | B:Upper threshold |
|---|---|---|
| Alcoholic beverages and alcohol— | ||
| Beer | F2£0.95 per litre | 110 litres |
| Still wine | F3£3.52 per litre | 90 litres |
| Sparkling wine | F4£3.52 per litre | 60 litres |
| Cider | F5£0.48 per litre | 20 litres |
| Sparkling cider of an alcoholic strength not exceeding 5.5% by volume | F6£0.48 per litre | 20 litres |
| Sparkling cider of an alcoholic strength exceeding 5.5% but less than 8.5% by volume | F7£1.86 per litre | 20 litres |
| F8other fermented products | F9£3.52 per litre | 20 litres |
| Spirits | F10£12.75 per litre | 10 litres |
| Tobacco products— | ||
| Cigarettes | F11£471.93 per 1000 cigarettes | 800 cigarettes |
| Hand rolling tobacco | F12£503.80 per kilogram | 1 kilogram |
| Other smoking tobacco and chewing tobacco | F13£193.87 per kilogram | 1 kilogram |
| Cigars | F14£440.93 per kilogram | 200 cigars |
Cigarillos (a cigarillo is a cigar weighing no more than 3 grams each) | F15£440.93 per kilogram | 400 cigarillos |
| Tobacco for heating | F16£109.01 per 1000 sticks | 800 sticks |
Annotations
Textual amendments
- F1
Sch. 2 inserted (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (EU Exit) Regulations 2020 (S.I. 2020/1412), regs. 1, 8 (with reg. 22)
- F2
Sum in Sch. 2 substituted (1.2.2026) by Finance Act 2026 (c. 11), s. 89(5)(a)(6)
- F3
Sum in Sch. 2 substituted (1.2.2026) by Finance Act 2026 (c. 11), s. 89(5)(b)(6)
- F4
Sum in Sch. 2 substituted (1.2.2026) by Finance Act 2026 (c. 11), s. 89(5)(c)(6)
- F5
Sum in Sch. 2 substituted (1.2.2026) by Finance Act 2026 (c. 11), s. 89(5)(d)(6)
- F6
Sum in Sch. 2 substituted (1.2.2026) by Finance Act 2026 (c. 11), s. 89(5)(e)(6)
- F7
Sum in Sch. 2 substituted (1.2.2026) by Finance Act 2026 (c. 11), s. 89(5)(f)(6)
- F8
Words in Sch. 2 substituted (1.8.2023) by The Alcoholic Products (Excise Duty) Regulations 2023 (S.I. 2023/806), regs. 1(1), 16(g)(i)
- F9
Sum in Sch. 2 substituted (1.2.2026) by Finance Act 2026 (c. 11), s. 89(5)(g)(6)
- F10
Sum in Sch. 2 substituted (1.2.2026) by Finance Act 2026 (c. 11), s. 89(5)(h)(6)
- F11
Sum in Sch. 2 substituted (26.11.2025 at 6 p.m.) by Finance Act 2026 (c. 11), s. 90(2)(a)(3)
- F12
Sum in Sch. 2 substituted (26.11.2025 at 6 p.m.) by Finance Act 2026 (c. 11), s. 90(2)(b)(3)
- F13
Sum in Sch. 2 substituted (26.11.2025 at 6 p.m.) by Finance Act 2026 (c. 11), s. 90(2)(c)(3)
- F14
Sum in Sch. 2 substituted (26.11.2025 at 6 p.m.) by Finance Act 2026 (c. 11), s. 90(2)(d)(3)
- F15
Sum in Sch. 2 substituted (26.11.2025 at 6 p.m.) by Finance Act 2026 (c. 11), s. 90(2)(e)(3)
- F16
Sum in Sch. 2 substituted (26.11.2025 at 6 p.m.) by Finance Act 2026 (c. 11), s. 90(2)(f)(3)
Modifications
- C1
Order as it had effect immediately before IP completion day continued in respect of persons entering Northern Ireland (with modifications) (31.12.2020) by The Travellers’ Allowances and Miscellaneous Provisions (Northern Ireland) (EU Exit) Regulations 2020 (S.I. 2020/1619), regs. 1, 2-6 (as amended (1.2.2025) by S.I. 2025/96, reg. 1(2), Sch. 2 para. 10(2))