Effective from August 2023
*these rates are frozen until February 2025.
Alcohol duty is paid on products with alcohol by volume (ABV) of 1.3% or more.
Duty for all wine (including fortified and sparkling) will now be based on the % alcohol per litre and the duty harmonised (previously sparkling wine had a higher rate than still wine). The higher the ABV, the higher the duty.
This means duty will increase for most wines, particularly fortified wines given their higher ABV. However, the new scheme ends the duty premium previously paid on sparkling wines.
In simpler terms:
- An increase in duty of £0.44 (from £2.23 to £2.67) per 75cl for most still wines.
- A reduction in duty of £0.19 (from £2.86 to £2.67) per 75cl for most sparkling wines.
- An increase in duty of £1.30 (from £2.98 to £4.28) per 75cl for a bottle of fortified wine of 20% ABV
To help businesses adjust to the new legislation, wine between 11.5% and 14.5% will be treated as if it is 12.5% by volume until 2025.
Here is an example of the changes that will take place:
| Current Duty per 75cl Bottle | Duty from August 2023 | Difference | ||||
| ABV | Still & Fortified | Sparkling | Still, Fortified & Sparkling 75cl | Still, Fortified & Sparkling Case of 12 x 75cl | Still & Fortified | Sparkling |
| 5% | £0.95 | £0.00 | £0.93 | £11.15 | -£0.02 | n/a |
| 5.5% | £0.95 | £2.16 | £1.02 | £12.26 | £0.08 | -£1.14 |
| 6% | £2.23 | £2.16 | £1.11 | £13.38 | -£1.12 | -£1.05 |
| 6.5% | £2.23 | £2.16 | £1.21 | £14.49 | -£1.02 | -£0.95 |
| 7% | £2.23 | £2.16 | £1.30 | £15.61 | -£0.93 | -£0.86 |
| 7.5% | £2.23 | £2.16 | £1.39 | £16.72 | -£0.84 | -£0.77 |
| 8% | £2.23 | £2.16 | £1.49 | £17.83 | -£0.75 | -£0.67 |
| 8.5% | £2.23 | £2.86 | £1.82 | £21.80 | -£0.41 | -£1.04 |
| 9% | £2.23 | £2.86 | £1.92 | £23.09 | -£0.31 | -£0.93 |
| 9.5% | £2.23 | £2.86 | £2.03 | £24.37 | -£0.20 | -£0.83 |
| 10% | £2.23 | £2.86 | £2.14 | £25.65 | -£0.09 | -£0.72 |
| 10.5% | £2.23 | £2.86 | £2.24 | £26.93 | £0.01 | -£0.62 |
| 11% | £2.23 | £2.86 | £2.35 | £28.22 | £0.12 | -£0.51 |
| 11.5% | £2.23 | £2.86 | £2.67 | £32.06 | £0.44 | -£0.19 |
| 12% | £2.23 | £2.86 | £2.67 | £32.06 | £0.44 | -£0.19 |
| 12.5% | £2.23 | £2.86 | £2.67 | £32.06 | £0.44 | -£0.19 |
| 13% | £2.23 | £2.86 | £2.67 | £32.06 | £0.44 | -£0.19 |
| 13.5% | £2.23 | £2.86 | £2.67 | £32.06 | £0.44 | -£0.19 |
| 14% | £2.23 | £2.86 | £2.67 | £32.06 | £0.44 | -£0.19 |
| 14.5% | £2.23 | £2.86 | £2.67 | £32.06 | £0.44 | -£0.19 |
| 15% | £2.23 | £2.86 | £3.21 | £38.48 | £0.98 | £0.35 |
| 15.5% | £2.98 | £2.85 | £3.31 | £39.76 | £0.34 | £0.45 |
| 16% | £2.98 | n/a | £3.42 | £41.04 | £0.44 | n/a |
| 16.5% | £2.98 | n/a | £3.53 | £42.32 | £0.55 | n/a |
| 17% | £2.98 | n/a | £3.63 | £43.61 | £0.66 | n/a |
| 17.5% | £2.98 | n/a | £3.74 | £44.89 | £0.77 | n/a |
| 18% | £2.98 | n/a | £3.85 | £46.17 | £0.87 | n/a |
| 18.5% | £2.98 | n/a | £3.95 | £47.45 | £0.98 | n/a |
| 19% | £2.98 | n/a | £4.06 | £48.74 | £1.09 | n/a |
| 19.5% | £2.98 | n/a | £4.17 | £50.02 | £1.19 | n/a |
| 20% | £2.98 | n/a | £4.28 | £51.30 | £1.30 | n/a |
| 20.5% | £2.98 | n/a | £4.38 | £52.58 | £1.41 | n/a |
| 21% | £2.98 | n/a | £4.49 | £53.87 | £1.51 | n/a |
| 21.5% | £2.98 | n/a | £4.60 | £55.15 | £1.62 | n/a |
| 22% | £2.98 | n/a | £4.70 | £56.43 | £1.73 | n/a |
Effective from February 2019 until August 2023
Still Wines
Exceeding 1.2% but not exceeding 4% ABV
- £91.68 per hectolitre
- £0.92 per litre
- £0.69 per 75cl bottle
Exceeding 4% but not exceeding 5.5% ABV
- £126.08 per hectolitre
- £1.26 per litre
- £0.95 per 75cl bottle
Exceeding 5.5% but not exceeding 15% ABV
- £297.57 per hectolitre
- £2.98 per litre
- £2.23 per 75cl bottle
Exceeding 15% but not exceeding 22% ABV
- £396.72 per hectolitre
- £3.97 per litre
- £2.98 per 75cl bottle
Sparkling Wines
Exceeding 5.5% but not exceeding 8.5% ABV
- £288.10 per hectolitre
- £2.88 per litre
- £2.16 per 75cl bottle
Exceeding 8.5% but not exceeding 15% ABV
- £381.15 per hectolitre
- £3.81 per litre
- £2.86 per 75cl bottle
Rate Per Litre of Pure Alcohol
Wine above 22% ABV and spirits
- £28.74 per litre
For example £11.50 per 1 litre of 40% ABV bottle of spirit.