SolvedSection 89 | Rates of 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% | £9.96 |
| 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 |
| 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 |
.
(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% | £8.58 |
| 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 |
.
(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 9.96 - 2 5 50 2.53 49.80 3 50 100 1.52 163.74 4 100 200 0.51 239.71 5 200 600 - 290.35 6 600 1000 - 290.35 7 1000 4500 -0.08 290.35 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 6.58 - 2 5 50 2.53 32.92 3 50 100 1.52 146.86 4 100 200 0.51 222.82 5 200 600 - 273.47 6 600 1000 - 273.47 7 1000 4500 -0.08 273.47
| 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 | 10.39 | - |
| 2 | 5 | 50 | 2.64 | 51.95 |
| 3 | 50 | 100 | 1.59 | 170.87 |
| 4 | 100 | 200 | 0.53 | 250.15 |
| 5 | 200 | 600 | - | 303 |
| 6 | 600 | 1000 | - | 303 |
| 7 | 1000 | 4500 | -0.09 | 303 |
| 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 | 20.67 | - |
| 2 | 5 | 112.5 | 11.48 | 103.34 |
| 3 | 112.5 | 225 | 10.33 | 1,337.72 |
| 4 | 225 | 450 | 5.74 | 2,500.33 |
| 5 | 450 | 900 | 3.44 | 3,792.12 |
| 6 | 900 | 1350 | - | 5,342.27 |
| 7 | 1350 | 4500 | -1.70 | 5,342.27 |
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 26.61 - 2 5 50 2.71 133.05 3 50 100 2.71 254.84 4 100 200 1.35 390.16 5 200 600 - 525.48 6 600 1000 - 525.48 7 1000 4500 -0.15 525.48 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 21.65 - 2 5 50 2.71 108.26 3 50 100 2.71 230.04 4 100 200 1.35 365.36 5 200 600 - 500.68 6 600 1000 - 500.68 7 1000 4500 -0.14 500.68
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 8.58 - 2 5 50 2.18 42.90 3 50 100 1.31 141.06 4 100 200 0.44 206.50 5 200 600 - 250.12 6 600 1000 - 250.12 7 1000 4500 -0.07 250.12 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 5.67 - 2 5 50 2.18 28.36 3 50 100 1.31 126.51 4 100 200 0.44 191.95 5 200 600 - 235.58 6 600 1000 - 235.58 7 1000 4500 -0.07 235.58
| 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% | ||||
|---|---|---|---|---|
| Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) |
| 1 | 0 | 5 | 8.95 | - |
| 2 | 5 | 50 | 2.28 | 44.75 |
| 3 | 50 | 100 | 1.37 | 147.19 |
| 4 | 100 | 200 | 0.46 | 215.48 |
| 5 | 200 | 600 | - | 261.01 |
| 6 | 600 | 1000 | - | 261.01 |
| 7 | 1000 | 4500 | -0.07 | 261.01 |
| 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 | 17.80 | - |
| 2 | 5 | 112.5 | 9.89 | 89.02 |
| 3 | 112.5 | 225 | 8.90 | 1,152.29 |
| 4 | 225 | 450 | 4.95 | 2,153.74 |
| 5 | 450 | 900 | 2.97 | 3,266.46 |
| 6 | 900 | 1350 | - | 4,601.73 |
| 7 | 1350 | 4500 | -1.46 | 4,601.73 |
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 19.45 - 2 5 50 1.98 97.25 3 50 100 1.98 186.27 4 100 200 0.99 285.18 5 200 600 - 384.09 6 600 1000 - 384.09 7 1000 4500 -0.11 384.09 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 15.83 - 2 5 50 1.98 79.13 3 50 100 1.98 168.15 4 100 200 0.99 267.05 5 200 600 - 365.96 6 600 1000 - 365.96 7 1000 4500 -0.10 365.96
.
(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 “£0.91” substitute “£0.95”,
(b)in the entry relating to still wine, in the second column, for “£3.40” substitute “£3.52”,
(c)in the entry relating to sparkling wine, in the second column, for “£3.40” substitute “£3.52”,
(d)in the entry relating to cider, in the second column, for “£0.46” substitute “£0.48”,
(e)in the entry relating to sparkling cider of an alcoholic strength not exceeding 5.5% by volume, in the second column, for “£0.46” substitute “£0.48”,
(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 “£1.80” substitute “£1.86”,
(g)in the entry relating to other fermented products, in the second column, for “£3.40” substitute “£3.52”, and
(h)in the entry relating to spirits, in the second column, for “£12.30” substitute “£12.75”.
(6)The amendments made by this section are treated as having come into force on 1 February 2026.