SolvedSection 63 | Rates of alcohol duty
From legislation.gov.uk
(1)Part 2 of F(No.2)A 2023 (alcohol duty) is amended as follows.
(2)For Schedule 7 (main rates) substitute—
| Alcoholic strength of alcoholic product | Rate of duty per litre of alcohol in the product |
|---|---|
| Less than 3.5% | £9.61 |
| At least 3.5% but less than 8.5% | See Table 2 |
| At least 8.5% but not exceeding 22% | £29.54 |
| Exceeding 22% | £32.79 |
| 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% | £10.02 |
| Beer | £21.78 |
| Spirits, wine and other fermented productsSparkling cider of an alcoholic strength exceeding 5.5% | £25.67 |
.
(3)For Schedule 8 (reduced rates for qualifying draught products) substitute—
| 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% | £8.28 |
| 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% | £8.63 |
| 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% | £18.76 |
.
(4)For Schedule 9 (duty discount for small producer alcoholic products)—
Table shown as text
Alcoholic products, other than spirits, of an alcoholic strength of less than 3.5% Discount band Start threshold (hectolitres) End threshold (hectolitres) Marginal discount (£) Cumulative discount (£) 1 0 5 9.61 - 2 5 50 2.44 48.05 3 50 100 1.47 157.99 4 100 200 0.49 231.28 5 200 600 - 280.15 6 600 1000 - 280.15 7 1000 4500 -0.08 280.15 Spirits of an alcoholic strength of less than 3.5% Discount band Start threshold (hectolitres) End threshold (hectolitres) Marginal discount (£) Cumulative discount (£) 1 0 5 6.35 - 2 5 50 2.44 31.76 3 50 100 1.47 141.70 4 100 200 0.49 214.99 5 200 600 - 263.86 6 600 1000 - 263.86 7 1000 4500 -0.08 263.86
| 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% | ||||
|---|---|---|---|---|
| Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) |
| 1 | 0 | 5 | 10.02 | - |
| 2 | 5 | 50 | 2.55 | 50.10 |
| 3 | 50 | 100 | 1.53 | 164.78 |
| 4 | 100 | 200 | 0.51 | 241.24 |
| 5 | 200 | 600 | - | 292.21 |
| 6 | 600 | 1000 | - | 292.21 |
| 7 | 1000 | 4500 | -0.08 | 292.21 |
| Beer of an alcoholic strength of at least 3.5% | ||||
|---|---|---|---|---|
| Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) |
| 1 | 0 | 5 | 19.94 | - |
| 2 | 5 | 112.5 | 11.08 | 99.68 |
| 3 | 112.5 | 225 | 9.97 | 1290.33 |
| 4 | 225 | 450 | 5.54 | 2411.75 |
| 5 | 450 | 900 | 3.32 | 3657.77 |
| 6 | 900 | 1350 | - | 5153.00 |
| 7 | 1350 | 4500 | -1.64 | 5153.00 |
Table shown as text
Wine and other fermented products of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength exceeding 5.5% Discount band Start threshold (hectolitres) End threshold (hectolitres) Marginal discount (£) Cumulative discount (£) 1 0 5 25.67 - 2 5 50 2.61 128.35 3 50 100 2.61 245.84 4 100 200 1.31 376.37 5 200 600 - 506.91 6 600 1000 - 506.91 7 1000 4500 -0.14 506.91 Spirits of an alcoholic strength of at least 3.5% Discount band Start threshold (hectolitres) End threshold (hectolitres) Marginal discount (£) Cumulative discount (£) 1 0 5 20.89 - 2 5 50 2.61 104.43 3 50 100 2.61 221.92 4 100 200 1.31 352.46 5 200 600 - 483.00 6 600 1000 - 483.00 7 1000 4500 -0.14 483.00
Table shown as text
Alcoholic products, other than spirits, of an alcoholic strength of less than 3.5% Discount band Start threshold (hectolitres) End threshold (hectolitres) Marginal discount (£) Cumulative discount (£) 1 0 5 8.28 - 2 5 50 2.11 41.40 3 50 100 1.26 136.13 4 100 200 0.42 199.28 5 200 600 - 241.38 6 600 1000 - 241.38 7 1000 4500 -0.07 241.38 Spirits of an alcoholic strength of less than 3.5% Discount band Start threshold (hectolitres) End threshold (hectolitres) Marginal discount (£) Cumulative discount (£) 1 0 5 5.47 - 2 5 50 2.11 27.37 3 50 100 1.26 122.09 4 100 200 0.42 185.24 5 200 600 - 227.34 6 600 1000 - 227.34 7 1000 4500 -0.06 227.34
| 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% | ||||
|---|---|---|---|---|
| Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) |
| 1 | 0 | 5 | 8.63 | - |
| 2 | 5 | 50 | 2.20 | 43.15 |
| 3 | 50 | 100 | 1.32 | 141.93 |
| 4 | 100 | 200 | 0.44 | 207.78 |
| 5 | 200 | 600 | - | 251.68 |
| 6 | 600 | 1000 | - | 251.68 |
| 7 | 1000 | 4500 | -0.07 | 251.68 |
| Beer of an alcoholic strength of at least 3.5% | ||||
|---|---|---|---|---|
| Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) |
| 1 | 0 | 5 | 17.17 | - |
| 2 | 5 | 112.5 | 9.54 | 85.86 |
| 3 | 112.5 | 225 | 8.59 | 1111.41 |
| 4 | 225 | 450 | 4.77 | 2077.34 |
| 5 | 450 | 900 | 2.86 | 3150.59 |
| 6 | 900 | 1350 | - | 4438.49 |
| 7 | 1350 | 4500 | -1.41 | 4438.49 |
Table shown as text
Wine and other fermented products of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength exceeding 5.5% Discount band Start threshold (hectolitres) End threshold (hectolitres) Marginal discount (£) Cumulative discount (£) 1 0 5 18.76 - 2 5 50 1.91 93.80 3 50 100 1.91 179.66 4 100 200 0.95 275.06 5 200 600 - 370.46 6 600 1000 - 370.46 7 1000 4500 -0.11 370.46 Spirits of an alcoholic strength of at least 3.5% Discount band Start threshold (hectolitres) End threshold (hectolitres) Marginal discount (£) Cumulative discount (£) 1 0 5 15.26 - 2 5 50 1.91 76.32 3 50 100 1.91 162.18 4 100 200 0.95 257.58 5 200 600 - 352.98 6 600 1000 - 352.98 7 1000 4500 -0.10 352.98
.
(5)In consequence of the amendments made by the preceding subsections of this section, in Schedule 2 to the Travellers’ Allowances Order 1994 (which provides in certain circumstances for a simplified calculation of excise duty on goods brought into Great Britain)—
(a)in the entry relating to beer, in the second column, for “£0.88” substitute “£0.91”,
(b)in the entry relating to still wine, in the second column, for “£3.28” substitute “£3.40”,
(c)in the entry relating to sparkling wine, in the second column, for “£3.28” substitute “£3.40”,
(d)in the entry relating to cider, in the second column, for “£0.44” substitute “£0.46”,
(e)in the entry relating to sparkling cider of an alcoholic strength not exceeding 5.5% by volume, in the second column, for “£0.44” substitute “£0.46”,
(f)in the entry relating to sparkling cider of an alcoholic strength exceeding 5.5% but less than 8.5% by volume, in the second column, for “£1.73” substitute “£1.80”,
(g)in the entry relating to other fermented products, in the second column, for “£3.28” substitute “£3.40”, and
(h)in the entry relating to spirits, in the second column, for “£11.88” substitute “£12.30”.
(6)The amendments made by this section are treated as having come into force on 1 February 2025.