Alcohol and tobacco duty rates

Tobacco Duty

Tobacco product Rate
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.

Beer 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.

Cider 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.

Wine 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.

Spirit Duty

The current rate of Spirit Duty is £28.22 per litre of pure alcohol.

Find out more about spirit duty.

 

Author: MixoBiz

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