Finance (No. 2) Act 2023

Section 48

Schedule 7 Rates of alcohol duty

TABLE 1

Alcoholic strength of alcoholic product	Rate of duty per litre of alcohol in the product
Less than 3.5%	£9.27
At least 3.5% but less than 8.5%	See Table 2
At least 8.5% but not exceeding 22%	£28.50
Exceeding 22%	£31.64

TABLE 2

Description of alcoholic product (of an alcoholic strength of at least 3.5% but less than 8.5%)	Rate of duty per litre of alcohol in the product
(a) Still cider (b) Sparkling cider of an alcoholic strength not exceeding 5.5%	£9.67
Beer	£21.01
(a) Spirits, wine and other fermented products (b) Sparkling cider of an alcoholic strength exceeding 5.5%	£24.77