Schedule 8 | Qualifying draught products: reduced rates F1
From legislation.gov.uk
| Description of alcoholic product | Rate of duty per litre of alcohol in the product |
|---|---|
| Alcoholic products of an alcoholic strength of less than 3.5% | £8.58 |
| 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% | £8.95 |
| Beer, spirits, wine and other fermented products of an alcoholic strength of at least 3.5% (but less than 8.5%)Sparkling cider of an alcoholic strength exceeding 5.5% | £19.45 |