New UK alcohol duty rates effective from 1 February

Alcohol duty rates for the UK change on Saturday.

All alcoholic products arriving in the UK after Friday (31 January) will be charged at the new rates, detailed below.

The revised rates are:

·         £9.61 per litre of alcohol in the product for duty on all alcoholic products less than 3.5% alcohol by volume (ABV)

·         £10.02 per litre of alcohol in the product for duty on still cider at least 3.5% but less than 8.5% ABV

·         £10.02 per litre of alcohol in the product for duty on sparkling cider at least 3.5% but not exceeding 5.5% ABV

·         £21.78 per litre of alcohol in the product for duty on beer at least 3.5% but less than 8.5% ABV

·         £25.67 per litre of alcohol in the product for duty on spirits, wine and other fermented products at least 3.5% but less than 8.5% ABV

·         £25.67 per litre of alcohol in the product for duty on sparkling cider exceeding 5.5% alcohol by volume but less than 8.5% ABV

·         £29.54 per litre of alcohol in the product for duty on all alcoholic products at least 8.5% but not exceeding 22% ABV

·         £32.79 per litre of alcohol in the product for duty on all alcoholic products exceeding 22% ABV

For products qualifying for Draught Relief the revised rates are:

·         £8.28 per litre of alcohol in the product for the reduced rate of duty on all draught alcoholic products less than 3.5% ABV

·         £8.63 per litre of alcohol in the product for the reduced rate of duty on draught still cider at least 3.5% but less than 8.5% ABV

·         £8.63 per litre of alcohol on product for the reduced rate of duty on draught sparkling cider at least 3.5% but not exceeding 5.5% ABV

·         £18.76 per litre of alcohol in the product for the reduced rate of duty on draught beer, spirits, wine and other fermented products at least 3.5% (but less than 8.5%) ABV

·         £18.76 per litre of alcohol in the product for the reduced rate of duty on sparkling cider exceeding 5.5% but less than 8.5% ABV

 For businesses sending duty paid goods into Northern Ireland

If goods that have paid duty are sent to NI, the business that sends them  will be liable to pay the difference between the old and new rates of duty

• Although this rule applies to goods sent at any time, it is most likely to bite around the time of a rate rise, that is goods that are duty-paid before the duty rise on 01 February go to NI after that date

• All businesses will be expected to bring their accounts up to date

Way forward

If you are an international business looking to import alcohol or other ditiable products to the UK, then please contact 4 Eyes Ltd as we are experts in UK tax compliance and duty clearance.