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UK Duty rates
From 1st August 2023, excise duty on all alcoholic drinks is to be calculated according to alcoholic strength (previously excise duty was levied on beer and spirits according to strength and on wine, sparkling wine, fortified wine and made wine according to volume). Duty rates are calculated against rates per litre of pure alcohol although the reference rates are different according to strength and, in some instances, type of alcohol. The current rates for all categories of alcoholic products are set out below:
- £9.27 per litre of alcohol (LPA) on all alcoholic products less than  3.5% alcohol by volume (ABV)
- £9.67 LPA on still cider at least 3.5% but less than 8.5% ABV
- £9.67 LPA on sparkling cider at least 3.5% but not exceeding 5.5% ABV
- £21.01 LPA duty on beer at least 3.5% but less than 8.5% ABV
- per litre of alcohol in the product
- £24.77 LPA on spirit based drinks, wine and other fermented products at least 3.5% but less than 8.5% ABV
- £24.77 LPA on sparkling cider exceeding 5.5% ABV but less than 8.5% ABV
- £28.50 LPA  on all alcoholic products at least 8.5% but not exceeding 22% ABV. Wine between 11.5% and 14.5% ABV will be treated as if it is 12.5% ABV for the purposes of calculating the charge to Alcohol Duty from 1 August 2023 until 1 February 2025.
- £31.64 LPA duty on all alcoholic products exceeding 22% ABV.
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Wine (inc. Sparkling Wine), Spirits or Spirits Based Products, Other fermented products like fruit ciders
| Alcohol by Volume (ABV) | Amount of duty in £ (pounds) for each litre of pure alcohol in the product |
|---|---|
| 0% to 1.2% | £0.00 |
| 1.3% to 3.4% | £9.27 |
| 3.5% to 8.4% | £24.77 |
| 8.5% to 22% | £28.50 |
| Stronger than 22% | £31.64 |
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See a few examples below:
Wine 12.5%/75cl (Still/Sparkling): £2.67
Port 20%/75cl: £4.28
Sherry 15%/75cl: £3.21
Vodka 37.5%/70cl: £8.31
Gin 40%/70cl: £8.86
RTD Gin (250ml/5%): £0.31
Draught Beer 4.5%/Pint: £0.49
Draught Cider 4.5%/Pint: £0.22
Off-Trade Beer Can 4.5%/440ml: £0.42
Off-Trade Cider Can 4.5%/440ml: £0.19
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