Facts & Figures

Statistics on alcohol 

• UK Market Overview with data from The IWSR (2011)
• Key facts about alcohol consumption
• Latest statistics on alcohol (customs clearances)(customs clearances)

Taxation

• UK Excise duty
  UK tax (or excise duty) on alcohol is currently charged at £1.90 per 75cl bottle of still wine, £2.43 per 75cl bottle of sparkling wine, and £7.04 per bottle of 70cl spirit (37.5%abv). Click here to access the full rates.
  
• EU Customs Duty
  If alcohol is imported into the UK from outside the European Union, Customs duty may also have to be paid in addition to Excise duty.
  Click here to access to Customs Duty rates on the UK Trade Info website (you will need the relevant commodity code to calculate the rates)
  
• VAT
  VAT is charged on the total of the value of the goods plus all payable duties (i.e. Excise duty and also customs duty if the latter is payable). For example, if a 75cl bottle of wine is imported from another EU member state at £5.00, the VAT will be calculated as follows: 20% x (£5.00 + £1.90) = £1.38

UK Wine & Spirit industry key data:  

• Consumer expenditure on alcoholic drinks is about £40.7 billion.
• UK tax (excise duty) is £1.90 on a 75cl bottle of still wine, £2.43 on a 75cl bottle of sparkling wine and £7.04 on a 70cl bottle of spirit (at 37.5% abv). 
• The UK alcoholic drinks industry paid nearly £15 billion in excise duty and VAT in 2009/10. 
• The UK's annual consumption per person is 27.9 litres on wine, 2.2 litres on spirits (@100% alcohol) and 106.4 litres on beer.
• The UK alcohol industry directly employs more than 650,000 people in the production and retailing of alcohol and supports a further 1.1 million jobs in the wider economy.
  

(sources: ONS, HMRC, 2010 Budget submission)