Facts & Figures
Market data, duty rates and useful links
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|
Exceeding 5.5% but not exceeding 8.5% abv
|£2.10 per 75cl|
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|
Exceeding 5.5%, not exceeding 8.5% abv
|£279.46 per HL|
Exceeding 8.5%, not exceeding 15% abv
|£369.72 per HL|
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 rates: Click 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 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
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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