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Facts & Figures


Market data, duty rates and useful links


Download the WSTA 2016 Market Overview with data from IWSR


UK Customs Clearances - HMRC monthly bulletin

Each month, HMRC publish an alcohol duties bulletin which shows totals clearances of alcohol in the UK. Clerances represent the total amount of alcohol which is 'released for consumption' or in others alcohol on which tax (UK excise duty) has been paid.

The full data is available from the UK Trade Info website.


Taxation - UK Excise Duty

Rates per bottle from 13 March 2017 (excluding VAT @ 20%)

(Figures are approximate due to rounding up - from 08.03.2017)

Wine £2.16 per 75cl
Sparkling Wine
Exceeding 5.5% but not exceeding 8.5% abv
£2.10 per 75cl
Sparkling Wine
Exceeding 8.5% but not exceeding 15% abv
£2.77 per 75cl
Fortified Wines £2.89 per 75cl
Spirits (37.5% abv) £7.54 per 70cl
Spirit based RTDs (5.5%) £0.42 per 27.5cl
Cider/Perry (up to 7.5%) £0.23 per pint
Beer (4%) £0.43 per pint

 

Rates per 100 litres (HL) from 13 March 2017

(Set by the March 2016 Budget - from 20.03.2016)

Wine   £288.65 per HL
Sparkling Wine
Exceeding 5.5%, not exceeding 8.5% abv
 £279.46 per HL
Sparkling Wine
Exceeding 8.5%, not exceeding 15% abv
 £369.72 per HL
Fortified Wines
Exceeding 15%, not exceeding 22% abv
 £384.82 per HL
Spirits and spirit-based RTDs  £28.74 per litre of pure alcohol
Cider/Perry Up to 7.5% abv  £40.38 per HL
Beer  £19.08 for every 1% of strength per HL

 

Previous ratesClick here to download UK excise duty rates from 2000 to 2017

European Union: Excise duty rates in EU member states

EU Customs Duty

If alcohol is imported into the UK from outside the European Union, Customs duty may also have to paid in addition to excise duty.

Click here to access 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+£2.00) = £1.40

For further details, visit the HMRC website

PRN Prices

Weekly updated PRN prices for a range of recyclable packaging materials can be found here. Please note you will require a member login.


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