Alcohol and tobacco duty rates
|Cigarettes||16.5% of retail price plus £184.10 per 1,000 cigarettes|
|Cigars||£229.65 per kg|
|Hand rolling tobacco||£180.46 per kg|
|Other smoking tobacco and chewing tobacco||£100.96 per kg|
Find out more about tobacco excise duty.
|Type of beer||ABV||Rate per hectolitre % of alcohol|
|General Beer Duty||n/a||£18.74|
|Lower strength||from 1.2% up to 2.8%||£8.62|
|High strength||over 7.5%||£5.29 – on top of the General Beer Duty|
Find out more about beer duty.
|Type of cider or perry||ABV||Rate per 100 litres|
|Still cider and perry||from 1.2% up to 7.5%||£39.66|
|Still cider and perry||from 7.5% up to 8.5%||£59.52|
|Sparkling cider and perry||from 1.2% up to 5.5%||£39.66|
|Sparkling cider and perry||from 5.5% up to 8.5%||£264.61|
Find out more about cider and perry duty.
|Type of wine or made-wine||ABV||Rate per 100 litres|
|Wine and made-wine||from 1.2% up to 4%||£84.21|
|Wine and made-wine||from 4% up to 5.5%||£115.80|
|Wine and made-wine||from 5.5% up to 15%||£273.31|
|Wine and made-wine||from 15% up to 22%||£364.37|
|Sparkling wine and made-wine||from 5.5% up to 8.5%||£264.61|
|Sparkling wine and made-wine||from 8.5% up to 15%||£350.07|
Wine and made-wine of more than 22% ABV is classed as a spirit.
Find out more about wine duty.
The current rate of Spirit Duty is £28.22 per litre of pure alcohol.
Find out more about spirit duty.