Market data, duty rates and useful links
£49bnIn economic activity |
£21.7bnIn sales
£11.1bn in the off trade £10.6bn in the on trade |
358kEmployees across the supply chain |
£10.6bnIn sales |
 |
£11.1bnIn sales |
81%of UK adults that drink alcohol drink wine |
 |
79%of UK adults that drink alcohol drink spirits |
502UK vineyards |
 |
361UK distilleries |
56%Average TAX on wine |
 |
77%Average TAX on spirits |
£17.0bn
In total contributions to the public purse
Each month, HMRC publish an alcohol duties bulletin which shows totals clearances of alcohol in the UK. Clearances represent the total amount of alcohol which is ‘released for consumption’ or in others alcohol on which tax (UK excise duty) has been paid.
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
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 below to access Customs duty rates on the UK Trade Info website (you will need the relevant commodity code to calculate the rates)
Weekly updated PRN prices for a range of recyclable packaging materials can be found here.
Please note you will require a member login.
Rates per bottle from 1 February 2019 (excluding VAT @ 20%)
| Wine | £2.23 per 75cl |
|---|---|
| Sparkling Wine Exceeding 5.5% but not exceeding 8.5% abv |
£2.16 per 75cl |
| Sparkling Wine Exceeding 8.5% but not exceeding 15% abv |
£2.86 per 75cl |
| Fortified Wines | £2.98 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 |
Click to download UK excise duty rates from 2000 to 2019
Rates per 100 litres (HL) from 1 February 2019
| Wine | £297.33 per HL |
|---|---|
| Sparkling Wine Exceeding 5.5%, not exceeding 8.5% abv |
£288.00 per HL |
| Sparkling Wine Exceeding 8.5%, not exceeding 15% abv |
£381.33 per HL |
| Fortified Wines Exceeding 15%, not exceeding 22% abv |
£397.33 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 for every 1% of strength per HL | £19.08 |
Click to view the excise duty rates in EU member states
