Facts & Figures
Market data, duty rates and useful links
The UK wine & spirit industry

£49bn

In economic activity

£21.7bn

In sales

£11.1bn in the off trade

£10.6bn in the on trade

358k

Employees across the supply chain

In 2018 the wine industry
In 2018 the spirit industry

£10.6bn

In sales

£11.1bn

In sales

81%

of UK adults that drink alcohol drink wine

79%

of UK adults that drink alcohol drink spirits

502

UK vineyards
2554 hectares under vine

361

UK distilleries
54 new distilleries in 2018

56%

Average TAX on wine

77%

Average TAX on spirits

£17.0bn

In total contributions to the public purse

UK Customs Clearances - HMRC monthly bulletin

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

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

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 below to access Customs duty rates on the UK Trade Info website (you will need the relevant commodity code to calculate the rates)

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.

UK Duty Rates

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