Rates of Excise (from 29.03.10, set by the March 2010 Budget) (Figures are approximate due to rounding up)
Low Alcohol beverages, wine and made wines(1) up to 4.0% £69.32per 100 litres Low Alcohol beverages, wine and made wines(1) exceeding 4.0%but under 5.5% £95.33 per 100litres Cider and Perry of up to 7.5% £33.46 per 100 litres (this rate was £36.01 between 29/03/10 and 29/06/10) Beer £17.32 for every 1% of strength per 100 litres Wine £225.00 per 100 litres Sparkling Wine of 8.5% volume and above £288.20 per 100 litres "Intermediate products" (like port and sherry) £299.97 per 100 litres Spirits and spirit based - "RTDs (Ready to Drink Products)" (2)£23.80 for every 1% of strength per 100 litres (1) Excluding spirit based drinks - see below (2) - ie "made products containing distilled alcoholIn the 2002 budget, the Chancellor created a new fiscal category by linking spirit based "RTD's" to the duty on Spirits. Previously spirit based "RTD's" had been dutied at the same rate as wine and cider based RTD's.
What this means per bottle (in each case, excluding VAT @ 17.5%) 2010 (Figures are approximate due to rounding up)
Low Alcohol beverages (1)(% ) £0.26 Cider(33cl) £0.11 Beer (33cl @4%) £0.23 Wine (75cl) £1.69 Sparkling Wine of 8.5% or more (75cl) £2.16 "Intermediate Products" (75cl) £2.25 Spirits and Spirit based RTD's(2) (27.5cl @5.5%) £0.36 Liqueurs and Spirits(70cl @37.5% volume) £6.24
(1) Excluding spirit based drinks - see below (2) - ie "made" products containing distilled alcohol In the 2002 budget, the Chancellor created a new fiscal category by linking spirit based RTDs to the duty on Spirits. Previously spirit based RTDs had been dutied at the same rate as wine and cider-based RTDs.
Rates of Excise (from 23.04.09, set by the April 2009 Budget) (Figures are approximate due to rounding up)
Low Alcohol beverages, wine and made wines(1) up to 4.0% £65.94per 100 litres Low Alcohol beverages, wine and made wines(1) exceeding 4.0%but under 5.5% £90.68 per 100litres Cider and Perry of up to 7.5% £31.83per 100 litres Beer £16.47 for every 1% of strength per 100 litres Wine £214.02 per 100 litres Sparkling Wine of 8.5% volume and above £274.13 per 100 litres "Intermediate products" (like port and sherry) £285.33 per 100 litres Spirits and spirit based - "RTDs (Ready to Drink Products)" (2)£22.64 for every 1% of strength per 100 litres
In the 2002 budget, the Chancellor created a new fiscal category by linking spirit based "RTD's" to the duty on Spirits. Previously spirit based "RTD's" had been dutied at the same rate as wine and cider based RTD's.
What this means per bottle (in each case, excluding VAT @ 15%) 2009 (Figures are approximate due to rounding up)
Low Alcohol beverages (1)(% ) £0.25 Cider(33cl) £0.11 Beer (33cl @4%) £0.22 Wine (75cl) £1.61 Sparkling Wine of 8.5% or more (75cl) £2.06 "Intermediate Products" (75cl) £2.14 Spirits and Spirit based RTD's(2) (27.5cl @5.5%) £0.34 Liqueurs and Spirits(70cl @37.5% volume) £5.94
(1) Excluding spirit based drinks - see below (2) - ie "made" products containing distilled alcohol In the 2002 budget, the Chancellor created a new fiscal category by linking spirit based RTDs to the duty on Spirits. Previously spirit based RTDs had been dutied at the same rate as wine and cider-based RTDs.
Rates of Excise (from 1.12.08, set by the Pre budget report ) (Figures are approximate due to rounding up)
Low Alcohol beverages, wine and made wines(1) up to 4.0% £64.65per 100 litres Low Alcohol beverages, wine and made wines(1) exceeding 4.0%but under 5.5% £88.90 per 100litres Cider and Perry of up to 7.5% £31.21per 100 litres Beer £16.15 for every 1% of strength per 100 litres Wine £209.82 per 100 litres Sparkling Wine of 8.5% volume and above £268.75 per 100 litres "Intermediate products" (like port and sherry) £279.74 per 100 litres Spirits and spirit based - "RTDs (Ready to Drink Products)" (2)£22.20 for every 1% of strength per 100 litres
In the 2002 budget, the Chancellor created a new fiscal category by linking spirit based "RTD's" to the duty on Spirits. Previously spirit based "RTD's" had been dutied at the same rate as wine and cider based RTD's.
What this means per bottle (in each case, excluding VAT @ 15%) 2008 (Figures are approximate due to rounding up)
Low Alcohol beverages (1)(% ) £0.24 Cider(33cl) £0.10 Beer (33cl @4%) £0.21 Wine (75cl) £1.57 Sparkling Wine of 8.5% or more (75cl) £2.02 "Intermediate Products" (75cl) £2.10 Spirits and Spirit based RTD's(2) (27.5cl @5.5%) £0.34 Liqueurs and Spirits(70cl @37.5% volume) £5.83
(1) Excluding spirit based drinks - see below (2) - ie "made" products containing distilled alcohol In the 2002 budget, the Chancellor created a new fiscal category by linking spirit based RTDs to the duty on Spirits. Previously spirit based RTDs had been dutied at the same rate as wine and cider-based RTDs.
Rates of Excise (from 16.3.08, set by the March 2008 Budget) (Figures are approximate due to rounding up)
Low Alcohol beverages, wine and made wines(1) up to 4.0% £59.87per 100 litres Low Alcohol beverages, wine and made wines(1) exceeding 4.0%but under 5.5% £82.32 per 100litres Cider and Perry of up to 7.5% £28.90 per 100 litres Beer £14.96 for every 1% of strength per 100 litres Wine £194.28 per 100 litres Sparkling Wine of 8.5% volume and above £248.85 per 100 litres "Intermediate products" (like port and sherry) £259.02 per 100 litres Spirits and spirit based - "RTDs (Ready to Drink Products)" (2)£21.35 for every 1% of strength per 100 litres
In the 2002 budget, the Chancellor created a new fiscal category by linking spirit based "RTD's" to the duty on Spirits. Previously spirit based "RTD's" had been dutied at the same rate as wine and cider based RTD's.
What this means per bottle (in each case, excluding VAT @ 17.5%) 2008 (Figures are approximate due to rounding up)
Low Alcohol beverages (1)(% ) £0.23 Cider(33cl) £0.10 Beer (33cl @4%) £0.20 Wine (75cl) £1.46 Sparkling Wine of 8.5% or more (75cl) £1.87 "Intermediate Products" (75cl) £1.94 Spirits and Spirit based RTD's(2) (27.5cl @5.5%) £0.30 Liqueurs and Spirits(70cl @37.5% volume) £5.60
(1) Excluding spirit based drinks - see below (2) - ie "made" products containing distilled alcohol In the 2002 budget, the Chancellor created a new fiscal category by linking spirit based RTDs to the duty on Spirits. Previously spirit based RTDs had been dutied at the same rate as wine and cider-based RTDs.
Rates of Excise (from 26.3.07, set by the March 2007 Budget) (Figures are approximate due to rounding up)
Low Alcohol beverages, wine and made wines(1) up to 4.0% £54.85 per 100 litres Low Alcohol beverages, wine and made wines(1) exceeding 4.0%but under 5.5% £75.42 per 100litres Cider and Perry of up to 7.5% £26.48 per 100 litres Beer £13.71 for every 1% of strength per 100 litres Wine £177.99 per 100 litres Sparkling Wine of 8.5% volume and above £227.99 per 100 litres "Intermediate products" (like port and sherry) £237.31 per 100 litres Spirits and spirit based - "RTDs (Ready to Drink Products)" (2)£19.56 for every 1% of strength per 100 litres (no change from 2006)
In the 2002 budget, the Chancellor created a new fiscal category by linking spirit based "RTD's" to the duty on Spirits. Previously spirit based "RTD's" had been dutied at the same rate as wine and cider based RTD's.
What this means per bottle (in each case, excluding VAT @ 17.5%) 2007 (Figures are approximate due to rounding up)
Low Alcohol beverages (1)(% ) £0.20 Cider(33cl) £0.09 Beer (33cl @4%) £0.18 Wine (75cl) £1.33 Sparkling Wine of 8.5% or more (75cl) £1.71 "Intermediate Products" (75cl) £1.78 Spirits and Spirit based RTD's(2) (27.5cl @5.5%) £0.30 Liqueurs and Spirits(70cl @40% volume) £5.48
(1) Excluding spirit based drinks - see below (2) - ie "made" products containing distilled alcohol In the 2002 budget, the Chancellor created a new fiscal category by linking spirit based RTDs to the duty on Spirits. Previously spirit based RTDs had been dutied at the same rate as wine and cider-based RTDs.
Rates of Excise (from 22.3.06, set by the March 2006 Budget)
Low Alcohol beverages, wine and made wines(1)up to 4.0% £53.06 per 100 litres Low Alcohol beverages, wine and made wines(1) exceeding 4.0%but under 5.5% £72.95 per 100litres Cider and Perry of up to 7.5% £25.61 per 100 litres (no change from 2005) Beer £13.26 for every 1% of strength per 100 litres Wine £172.17 per 100 litres Sparkling Wine of 8.5% volume and above £220.54 per 100 litres (no change from 2005) "Intermediate products" (like port and sherry) £229.55 per 100 litres Spirits and spirit based - "RTDs (Ready to Drink Products)" (2)£19.56 for every 1% of strength per 100 litres (no change from 2005)
(1) Excluding spirit based drinks - see below (2) - ie "made products containing distilled alcohol
In the 2002 budget, the Chancellor created a new fiscal category by linking spirit based "RTD's" to the duty on Spirits. Previously spirit based "RTD's" had been dutied at the same rate as wine and cider based RTD's.
What this means per bottle (in each case, excluding VAT @ 17.5%) 2006
Low Alcohol beverages (1)(
% ) £0.20 Cider(33cl) £0.09 Beer (33cl @4%) £0.18 Wine (75cl) £1.29 Sparkling Wine of 8.5% or more (75cl) £1.65 "Intermediate Products" (75cl) £1.72 Spirits and Spirit based RTD's(2) (27.5cl @5.5%) £0.30 Liqueurs and Spirits(70cl @40% volume) £5.48
(1) Excluding spirit based drinks - see below (2) - ie "made" products containing distilled alcohol
In the 2002 budget, the Chancellor created a new fiscal category by linking spirit based RTDs to the duty on Spirits. Previously spirit based RTDs had been dutied at the same rate as wine and cider-based RTDs.
Rates of Excise (from 21.3.05, set by the March 2005 Budget)
Low Alcohol beverages, wine and made wines(1) up to 4.0% £51.69 per 100 litres Low Alcohol beverages, wine and made wines(1) exceeding 4.0%but under 5.5% £71.07 per 100litres Cider and Perry of up to 7.5% £25.61 per 100 litres (no change from 2004) Beer £12.92 for every 1% of strength per 100 litres Wine £167.72 per 100 litres Sparkling Wine of 8.5% volume and above £220.54 per 100 litres (no change from 2004) "Intermediate products" (like port and sherry) £223.62 per 100 litres Spirits and spirit based - "RTDs (Ready to Drink Products)" (2)£19.56 for every 1% of strength per 100 litres (no change from 2004)
(1) Excluding spirit based drinks - see below (2) - ie "made products containing distilled alcohol
In the 2002 budget, the Chancellor created a new fiscal category by linking spirit based "RTD's" to the duty on Spirits. Previously spirit based "RTD's" had been dutied at the same rate as wine and cider based RTD's.
What this means per bottle (in each case, excluding VAT @ 17.5%) 2005
Low Alcohol beverages (1)(
% ) £0.195 Cider(33cl) £0.09 Beer (33cl @4%) £0.18 Wine (75cl) £1.26 Sparkling Wine of 8.5% or more (75cl) £1.65 "Intermediate Products" (75cl) £1.68 Spirits and Spirit based RTD's(2) (27.5cl @5.5%) £0.30 Liqueurs and Spirits(70cl @40% volume) £5.48
(1) Excluding spirit based drinks - see below (2) - ie "made" products containing distilled alcohol
In the 2002 budget, the Chancellor created a new fiscal category by linking spirit based RTDs to the duty on Spirits. Previously spirit based RTDs had been dutied at the same rate as wine and cider-based RTDs.
Current Rates of Excise (from 21.3.04, set by the March 2004 Budget)
Low Alcohol beverages, wine and made wines(1) up to 4.0% £50.38 per 100 litres Low Alcohol beverages, wine and made wines(1) exceeding 4.0%but under 5.5% £69.27 per 100litres Cider and Perry of up to 7.5% £25.61 per 100 litres (no change from 2003) Beer £12.59 for every 1% of strength per 100 litres Wine £163.47 per 100 litres Sparkling Wine of 8.5% volume and above £220.54 per 100 litres (no change from 2003) "Intermediate products" (like port and sherry) £217.95 per 100 litres Spirits and spirit based - "RTDs (Ready to Drink Products)" (2)£19.56 for every 1% of strength per 100 litres (no change from 2003)
(1) Excluding spirit based drinks - see below (2) - ie "made products containing distilled alcohol
In the 2002 budget, the Chancellor created a new fiscal category by linking spirit based "RTD's" to the duty on Spirits. Previously spirit based "RTD's" had been dutied at the same rate as wine and cider based RTD's.
What this means per bottle (in each case, excluding VAT @ 17.5%) 2004
Low Alcohol beverages (1)(
% ) £0.19 Cider(33cl) £0.09 Beer (33cl @4%) £0.17 Wine (75cl) £1.22 Sparkling Wine of 8.5% or more (75cl) £1.65 "Intermediate Products" (75cl) £1.63 Spirits and Spirit based RTD's(2) (27.5cl @5.5%) £0.30 Liqueurs and Spirits(70cl @40% volume) £5.48
(1) Excluding spirit based drinks - see below (2) - ie "made" products containing distilled alcohol In the 2002 budget, the Chancellor created a new fiscal category by linking spirit based RTDs to the duty on Spirits. Previously spirit based RTDs had been dutied at the same rate as wine and cider-based RTDs.
Rates of Excise (from 13.4.03, set by the April 2003 Budget)
Low Alcohol beverages, wine and made wines(1) up to 4.0% £48.91 per 100 litres Low Alcohol beverages, wine and made wines(1) exceeding 4.0%but under 5.5% £67.25 per 100litres Cider and Perry of up to 7.5% £25.61 per 100 litres Beer £12.22 for every 1% of strength per 100 litres Wine £158.69 per 100 litres Sparkling Wine of 8.5% volume and above £220.54 per 100 litres "Intermediate products" (like port and sherry) £211.58 per 100 litres Spirits and spirit based - "RTDs (Ready to Drink Products)" (2)£19.56 for every 1% of strength per 100 litres (no change from 2002)
(1) Excluding spirit based drinks - see below (2) - ie "made products containing distilled alcohol
In the 2002 budget, the Chancellor created a new fiscal category by linking spirit based "RTD's" to the duty on Spirits. Previously spirit based "RTD's" had been dutied at the same rate as wine and cider based RTD's.
What this means per bottle (in each case, excluding VAT @ 17.5%) 2003
Low Alcohol beverages (1)(
% ) £0.185 Cider(33cl) £0.09 Beer (33cl @4%) £0.16 Wine (75cl) £1.19 Sparkling Wine of 8.5% or more (75cl) £1.65 "Intermediate Products" (75cl) £1.59 Spirits and Spirit based RTD's(2) (27.5cl @5.5%) £0.30 Liqueurs and Spirits(70cl @40% volume) £5.48
(1) Excluding spirit based drinks - see below (2) - ie "made" products containing distilled alcohol
In the 2002 budget, the Chancellor created a new fiscal category by linking spirit based RTDs to the duty on Spirits. Previously spirit based RTDs had been dutied at the same rate as wine and cider-based RTDs.
PREVIOUS YEARS
Rates of Excise (from 27.4.02, set by the April 2002 Budget)
Note: The rates were unchanged from 2001 to 2002
Cider of up to 7.5% £26.13 per 100 litres Beer £11.89 for every 1% of strength per 100 litres Wine £154.37 per 100 litres Sparkling Wine of 8.5% volume and above £220.54 per 100 litres "Intermediate products" (like port and sherry) £205.82 per 100 litres Liqueurs and Spirits £19.56 for every 1% of strength per 100 litres (no change from 1999)
Rates of Excise (from 1.4.01, set by the March 2001 Budget)
Note: The rates were unchanged from 2000 to 2001
Cider of up to 7.5% £26.13 per 100 litres Beer £11.89 for every 1% of strength per 100 litres Wine £154.37 per 100 litres Sparkling Wine of 8.5% volume and above £220.54 per 100 litres "Intermediate products" (like port and sherry) £205.82 per 100 litres Liqueurs and Spirits £19.56 for every 1% of strength per 100 litres (no change from 1999)
Rates of Excise (from 1.4.00 to 31.03.01, set by the March 2000 Budget)
Cider of up to 7.5%£26.13 per 100 litres Beer £11.89 for every 1% of strength per 100 litres Wine £154.37 per 100 litres Sparkling Wine of 8.5% volume and above £220.54 per 100 litres "Intermediate products" (like port and sherry) £205.82 per 100 litres Liqueurs and Spirits £19.56 for every 1% of strength per 100 litres (no change from 1999)
Rates of Excise (from 1.1.99 to 31.03.00 set by the 1998 Budget)
Cider of up to 7.5%vol £25.27 per 100 litres Beer £11.50 for every 1% of strength per 100 litres Wine £149.28 per 100 litres Sparkling wine of 8.5% vol and above £213.27 per 100 litres "Intermediate products" (like port and sherry) £199.03 per 100 litres Liqueurs and spirits £19.56 for every 1% of strength per 100 litres
