HMEXSH5030 | Guide to calculating excise duty: Spirits

Duty is charged to the alcohol content. This is calculated by multiplying the bulk litres by the ABV of the product. The excise duty is then obtained by multiplying this amount by the spirit duty rate.

To calculate the excise duty on a 100 cases of 40% ABV whiskey each containing 12 x 70cl

Volume per case. 12 x 0.70 = 8.4 litres.

Alcohol volume is then calculated as: 40% of 8.4 litres = 0.40 x 8.4 = 3.36L of alcohol per case

Total Alcohol Volume for the consignment. 100 x 3.36 = 336L of alcohol.

The duty on 100 cases is: 336 L of alcohol x current duty rate for spirits (check GOV.UK for current rate)