National statistics

Historic alcohol duty rates

Updated 31 May 2023

1. Overview

These tables provide historical rates for the 4 alcohol duties administered by HM Revenue and Customs (HMRC): Wine Duty, Spirits Duty, Beer Duty and Cider Duty.

For brief guidance on current alcohol duty rates, go to Alcohol Duty rates from 1 February 2019.

Any [x] markings indicate that rates are unavailable as they weren’t in use during the time period.

2. Wine Duty

The table below provides duty rates for wines made of an alcoholic strength up to 22%. Wine or made wine of an alcoholic strength exceeding 22% is dutiable at the same rate as spirits per litre of alcohol.

Wine

Rates are provided in £ per hectolitre of product.

Date of change	Still Over 1.2%, up to and including 4%	Still Over 4%, up to and including 5.5%	Still Over 5.5%, up to and including 15%	Still Over 15%, up to and including 22%	Sparkling Over 5.5%, less than 8.5%	Sparkling From 8.5%, up to and including 15%
1 January 1995	23.41	42.41	140.44	200.64	[x]	200.64
1 January 1996	23.41	42.41	140.44	187.24	[x]	200.64
1 January 1997	43.28	59.51	140.44	187.24	195.63	200.64
1 January 1998	44.58	61.30	144.65	192.86	201.50	206.66
17 March 1998	44.58	61.30	144.65	192.86	161.20	206.66
1 January 1999	46.01	63.36	149.28	199.03	161.20	213.27
1 April 2000	47.58	65.42	154.37	205.82	166.70	220.54
7 March 2001	47.58	65.42	154.37	205.82	166.70	220.54
28 April 2002	47.58	65.42	154.37	205.82	166.70	220.54
14 April 2003	48.91	67.25	158.69	211.58	166.70	220.54
22 March 2004	50.38	69.27	163.47	217.95	166.70	220.54
20 March 2005	51.69	71.07	167.72	223.62	166.70	220.54
26 March 2006	53.06	72.95	172.17	229.55	166.70	220.54
26 March 2007	54.85	75.42	177.99	237.31	172.33	227.99
17 March 2008	59.87	82.32	194.28	259.02	188.10	248.85
1 December 2008	64.65	88.90	209.82	279.74	203.14	268.75
23 April 2009	65.94	90.68	214.02	285.33	207.20	274.13
29 March 2010	69.32	95.33	225.00	299.97	217.83	288.20
28 March 2011	74.32	102.21	241.23	321.61	233.55	308.99
1 October 2011	74.32	102.21	241.23	321.61	233.55	308.99
26 March 2012	78.07	107.36	253.39	337.82	245.32	324.56
25 March 2013	82.18	113.01	266.72	355.59	258.23	341.63
24 March 2014	84.21	115.80	273.31	364.37	264.61	350.07
23 March 2015	84.21	115.80	273.31	364.37	264.61	350.07
21 March 2016	85.60	117.72	277.84	370.41	268.99	355.87
13 March 2017	88.93	122.30	288.65	384.82	279.46	369.72
1 February 2019	91.68	126.08	297.57	396.72	288.10	381.15

Made wine

From 28 April 2002, duty on spirits based RTD (ready to drink) products were charged at the same rate as spirits per litre of alcohol.

Spirit based RTD products were previously subject to duty at the made wine rates.

Rates are provided in £ per hectolitre of product.

Date of change	Ready-to-drink Over 1.2%, up to and including 4%	Ready-to-drink Over 4%, up to and including 5.5%	Still Over 5.5%, up to and including 15%	Still Over 15%, up to and including 22%	Wine Over 5.5%, less than 8.5%	Wine From 8.5%, up to and including 15%
1 January 1995	23.41	42.41	140.44	200.64	[x]	200.64
1 January 1996	23.41	42.41	140.44	187.24	[x]	200.64
1 January 1997	43.28	59.51	140.44	187.24	195.63	200.64
1 January 1998	44.58	61.30	144.65	192.86	201.50	206.66
17 March 1998	44.58	61.30	144.65	192.86	161.20	206.66
1 January 1999	46.01	63.36	149.28	199.03	161.20	213.27
1 April 2000	47.58	65.42	154.37	205.82	166.70	220.54
7 March 2001	47.58	65.42	154.37	205.82	166.70	220.54
28 April 2002	47.58	65.42	154.37	205.82	166.70	220.54
14 April 2003	48.91	67.25	158.69	211.58	166.70	220.54
22 March 2004	50.38	69.27	163.47	217.95	166.70	220.54
20 March 2005	51.69	71.07	167.72	223.62	166.70	220.54
26 March 2006	53.06	72.95	172.17	229.55	166.70	220.54
26 March 2007	54.85	75.42	177.99	237.31	172.33	227.99
17 March 2008	59.87	82.32	194.28	259.02	188.10	248.85
01 December 2008	64.65	88.90	209.82	279.74	203.14	268.75
23 April 2009	65.94	90.68	214.02	285.33	207.20	274.13
29 March 2010	69.32	95.33	225.00	299.97	217.83	288.20
28 March 2011	74.32	102.21	241.23	321.61	233.55	308.99
1 October 2011	74.32	102.21	241.23	321.61	233.55	308.99
26 March 2012	78.07	107.36	253.39	337.82	245.32	324.56
25 March 2013	82.18	113.01	266.72	355.59	258.23	341.63
24 March 2014	84.21	115.80	273.31	364.37	264.61	350.07
23 March 2015	84.21	115.80	273.31	364.37	264.61	350.07
21 March 2016	85.60	117.72	277.84	370.41	268.99	355.87
13 March 2017	88.93	122.30	288.65	384.82	279.46	369.72
1 February 2019	91.68	126.08	297.57	396.72	288.10	381.15

3. Spirits Duty

From 28 April 2002, duty on spirits based RTDs are charged at the same rate as spirits per litre of alcohol. Spirits based RTDs were previously subject to duty at the wine RTDs rates.

Rates are provided in £ per hectolitre of product.

Date of change	Spirits-based RTDs	Spirits
10 March 1982	[x]	14.47
16 March 1983	[x]	15.19
14 March 1984	[x]	15.48
20 March 1985	[x]	15.77
20 March 1990	[x]	17.35
19 March 1991	[x]	18.96
10 March 1992	[x]	19.81
16 March 1993	[x]	19.81
1 January 1994	[x]	19.81
1 January 1995	[x]	20.60
28 November 1995	[x]	19.78
26 November 1996	[x]	18.99
1 January 1998	[x]	19.56
17 March 1998	[x]	19.56
9 March 1999	[x]	19.56
1 April 2000	[x]	19.56
7 March 2001	[x]	19.56
28 April 2002	19.56	19.56
14 April 2003	19.56	19.56
22 March 2004	19.56	19.56
20 March 2005	19.56	19.56
26 March 2006	19.56	19.56
26 March 2007	19.56	19.56
17 March 2008	21.35	21.35
1 December 2008	22.20	22.20
23 April 2009	22.64	22.64
29 March 2010	23.80	23.80
28 March 2011	25.52	25.52
1 October 2011	25.52	25.52
26 March 2012	26.81	26.81
25 March 2013	28.22	28.22
24 March 2014	28.22	28.22
23 March 2015	27.66	27.66
21 March 2016	27.66	27.66
13 March 2017	28.74	28.74

4. Beer Duty

Beer of an alcoholic strength exceeding 22% is dutiable at the same rate as spirits per litre of alcohol.

Reduced duty rates were introduced from 1 June 2002 for beer produced by independent breweries producing no more than 30,000 hectolitres per year. For breweries producing between 5,000 to 30,000, an arithmetical formula is used to determine the rate.

From 1 June 2004, reduced duty rates were introduced for beer produced by independent breweries producing between 30,000 and 60,000 hectolitres per year. These reduced rates taper the reduced rate presently paid at a production level of 30,000 hectolitres per year to the full standard rate on exceeding 60,000 hectolitres.

The increase in duty on 1 December 2008 corresponds to the temporary cut in VAT rate from 17.5% to 15 per cent for the period 1 December 2008 to 31 December 2009, leaving the overall level of tax on alcohol broadly unchanged during that period.

High Strength Beer Duty and Lower Strength Beer Duty were introduced 1 October 2011. The rates are as follows:

• High Strength Beer Duty - equivalent to an additional 25% of the general beer duty rate in force at the time of introduction.
• Lower Strength Beer Duty - equivalent to 50% of the general beer duty rate in force at the time of introduction.

Rates are provided in £ per 1% alcohol by volume (ABV) per hectolitre.

Date of change	Beer	Breweries producing 5000 Hls or less	Breweries producing 5000 to 30000 Hls	Breweries producing 30000 to 60000 Hls	High Strength Beers ABV > 7.5%	Low Strength Beers 1.2% < ABV < 2.8%
1 June 1993	10.45	[x]	[x]	[x]	[x]	[x]
1 January 1994	10.45	[x]	[x]	[x]	[x]	[x]
1 January 1995	10.82	[x]	[x]	[x]	[x]	[x]
1 October 1996	10.82	[x]	[x]	[x]	[x]	[x]
1 January 1997	10.82	[x]	[x]	[x]	[x]	[x]
1 January 1998	11.14	[x]	[x]	[x]	[x]	[x]
1 January 1999	11.50	[x]	[x]	[x]	[x]	[x]
1 April 2000	11.89	[x]	[x]	[x]	[x]	[x]
7 March 2001	11.89	[x]	[x]	[x]	[x]	[x]
1 June 2002	11.89	5.95	5.95 to 10.90	[x]	[x]	[x]
14 April 2003	12.22	6.11	6.12 to 11.21	[x]	[x]	[x]
22 March 2004	12.59	6.30	6.30 to 11.54	[x]	[x]	[x]
1 June 2004	12.59	6.30	6.30 to 11.54	11.54 to 12.59	[x]	[x]
20 March 2005	12.92	6.46	6.46 to 11.85	11.85 to 12.92	[x]	[x]
26 March 2006	13.26	6.63	6.63 to 12.16	12.16 to 13.26	[x]	[x]
26 March 2007	13.71	6.86	6.86 to 12.57	12.57 to 13.71	[x]	[x]
17 March 2008	14.96	7.48	7.48 to 13.71	13.71 to 14.96	[x]	[x]
1 December 2008	16.15	8.08	8.08 to 14.80	14.80 to 16.15	[x]	[x]
23 April 2009	16.47	8.24	8.24 to 15.10	15.10 to 16.47	[x]	[x]
29 March 2010	17.32	8.66	8.66 to 15.88	15.88 to 17.32	[x]	[x]
28 March 2011	18.57	9.29	9.29 to 17.02	17.02 to 18.57	[x]	[x]
1 October 2011	18.57	9.29	9.29 to 17.02	17.02 to 18.57	23.21	9.29
26 March 2012	19.51	9.76	9.76 to 17.88	17.88 to 19.51	24.39	9.76
25 March 2013	19.12	9.56	9.56 to 17.53	17.53 to 19.12	24.21	9.17
24 March 2014	18.74	9.37	9.37 to 17.18	17.18 to 18.74	24.03	8.62
23 March 2015	18.37	9.18	9.18 to 16.84	16.84 to 18.37	23.85	8.10
21 March 2016	18.37	9.18	9.18 to 16.84	16.84 to 18.37	23.85	8.10
13 March 2017	19.08	9.54	9.54 to 17.49	17.49 to 19.08	24.77	8.42

5. Cider Duty

Historical Cider Duty rates

Before 1 October 1996, duty on still cider and perry of strength over 7.5% but less than 8.5% was at the same rate as still cider and perry of strength 1.2% to 7.5%.

Duty on sparkling cider and perry of strength exceeding 1.2% but not exceeding 5.5% is charged at the same rate as still cider and perry of strength exceeding 1.2% but not exceeding 7.5%.

Before 1 January 1997, duty on sparkling cider and perry of strength over 5.5% but less than 8.5% was at the same rate as still cider and perry of appropriate strength.

Rate of excise duty on sparkling cider and perry aligned with the rate for lower strength sparkling wine and sparkling made wine.

The increase in duty on 1 December 2008 corresponds to the temporary cut in VAT rate from 17.5% to 15% for the period 1 December 2008 to 31 December 2009, leaving the overall level of tax on alcohol broadly unchanged during that period.

At Budget 2010 it was announced that duty on cider was to be increased by 10 percentage points above inflation, rather than the previously announced two percentage points. However, the further 8 per cent increase was subsequently removed from the Finance Bill, and the rate reverted to the two per cent above inflation rate on 30 June 2010.

Rates are provided in £ per hectolitre of product.

Date of change	Still Over 1.2%, up to and including 7.5%	Still Over 7.5% but less than 8.5%	Sparkling Over 5.5% but less than 8.5%
10 March 1992	21.32	[x]	NA
16 March 1993	22.39	[x]	NA
1 January 1994	22.82	[x]	NA
1 January 1995	23.78	[x]	NA
1 October 1996	23.78	35.67	NA
1 January 1997	23.78	35.67	36.45
1 January 1998	24.49	36.74	37.54
17 March 1998	24.49	36.74	45.05
1 January 1999	25.27	37.92	45.05
9 March 1999	25.27	37.92	161.19
1 April 2000	26.13	39.21	166.70
7 March 2001	26.13	39.21	166.70
28 April 2002	25.61	38.43	166.70
20 March 2005	25.61	38.43	166.70
26 March 2006	25.61	38.43	166.70
26 March 2007	26.48	39.73	172.33
1 March 2008	28.90	43.37	188.10
1 December 2008	31.21	46.83	203.14
23 April 2009	31.83	47.77	207.20
29 March 2010	36.01	54.04	217.83
30 June 2010	33.46	50.22	217.83
28 March 2011	35.87	53.84	233.55
1 October 2011	35.87	53.84	233.55
26 March 2012	37.68	56.55	245.32
25 March 2013	39.66	59.52	258.23
24 March 2014	39.66	59.52	264.61
23 March 2015	38.87	58.75	264.61
21 March 2016	38.87	58.75	268.99
13 March 2017	40.38	61.04	279.46

Current Cider Duty rates

At Autumn Budget 2017, a new duty band for still cider and perry was announced from 6.9% to 7.5%. Introduced on 1 February 2019, it requires HMRC to administer still cider and perry via three incremental duty rates based upon strength.

Duty on sparkling cider and perry of strength exceeding 1.2% but not exceeding 5.5% is charged at the same rate as still cider and perry of strength exceeding 1.2% but not exceeding 6.9%.

Rates are provided in £ per hectolitre of product.

Date of change	Still Exceeding 1.2% - less than 6.9% abv	Still At least 6.9% - not exceeding 7.5% abv	Still Exceeding 7.5% - less than 8.5% abv	Sparkling Exceeding 5.5% - less than 8.5% abv
1 February 2019	40.38	50.71	61.04	288.10