Policy paper

Changes to Alcohol Duty rates

This measure increases duty rates under the revised structure on all alcoholic products produced in, or imported into, the UK in line with the Retail Price Index (RPI) and also increases the duty differential previously announced for Draught Relief from 1 August 2023.

• From: HM Revenue & Customs
• Published: 15 March 2023
• Last updated: 7 July 2023 — See all updates

Documents

Alcohol Duty: rate changes

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Details

Changes to Alcohol Duty from 1 August 2023

The way you calculate Alcohol Duty will change on 1 August 2023.

Also, 2 new reliefs will be introduced for:

• small producers
• products sold on draught

Find out about the new rates and reliefs for Alcohol Duty.

This measure increases:

• duty rates by RPI across all categories in line with the government’s commitment to manage the UK’s finances responsibly
• the value of Draught Relief from 5% to 9.2% for qualifying beer and cider and from 20% to 23% for qualifying wine, other fermented products (previously made wine) and spirits

This aims to support the hospitality industry by ensuring the duty on an average pint does not increase from 1 August 2023.

Published 15 March 2023
Last updated 7 July 2023 + show all updates

1. 7 July 2023

   Information has been added about the changes to Alcohol Duty from 1 August 2023.

2. 15 March 2023

   First published.