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Contents

Legislation
Finance (No. 2) Act 2023
  • Introduction
  • Part 1 Income tax, corporation tax and capital gains tax
  • Part 2 Alcohol Duty
  • Part 3 Multinational top-up tax
  • Part 4 Domestic top-up tax
  • Part 5 Electricity generator levy
  • Part 6 Other taxes
  • Part 7 Miscellaneous and final
  • Schedule 1 Relief for research and development
  • Schedule 2 Estates in administration and trusts
  • Schedule 3 Corporate interest restriction etc.
  • Schedule 4 Investment vehicles
  • Schedule 5 Records relating to transfer pricing
  • Schedule 6 Categories of alcoholic products: interpretation
  • Schedule 7 Rates of alcohol duty
  • Schedule 8 Qualifying draught products: reduced rates
  • Schedule 9 Small producer alcoholic products: duty discount
  • Schedule 10 Penalties for contraventions of alcohol wholesaling provisions
  • Schedule 11 Alcohol duty: reviews and appeals
  • Schedule 12 Alcohol duty: duty stamps
  • Schedule 13 Alcohol duty: minor and consequential amendments
  • Schedule 14 Administration of multinational top-up tax
  • Schedule 15 Multinational top-up tax: elections
  • Schedule 16 Multinational top-up tax: transitional provision
  • Schedule 16A Multinational top-up tax: safe harbours
  • Schedule 17 Index of expressions defined or explained in Parts 3 and 4
  • Schedule 18 Administration of domestic top-up tax
  • Schedule 19 Dumping, subsidisation and safeguarding remedies
  • Schedule 20 Bilateral safeguarding remedies
  • Schedule 21 Soft drinks industry levy: flavour concentrates
  • Schedule 22 Reforms of HGV road user levy
  • Schedule 23 Freeports and investment zones: consequential amendments
  • Schedule 24 Homes for Ukraine Sponsorship Scheme: exemptions from tax
  1. Finance (No. 2) Act 2023
  2. Rates of alcohol duty

Schedule 7 | Rates of alcohol duty F1

From legislation.gov.uk

TABLE 1
Alcoholic strength of alcoholic productRate of duty per litre of alcohol in the product
Less than 3.5%£9.96
At least 3.5% but less than 8.5%See Table 2
At least 8.5% but not exceeding 22%£30.62
Exceeding 22%£33.99
TABLE 2
Description of alcoholic product (of an alcoholic strength of at least 3.5% but less than 8.5%)Rate of duty per litre of alcohol in the product
Still ciderSparkling cider of an alcoholic strength not exceeding 5.5%£10.39
Beer£22.58
Spirits, wine and other fermented productsSparkling cider of an alcoholic strength exceeding 5.5%£26.61

Notes

  1. F1

    Sch. 7 substituted (1.2.2026) by Finance Act 2026 (c. 11), s. 89(2)(6)

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