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Duty Rates Explained

From August 2023 the duty on a bottle of wine will rise in accordance to Alcohol by volume (ABV) of the bottle.  Broadly speaking this policy targets higher alcoholic strengths in products sold in the UK, thus encouraging consumption of lower strength products for the benefit of health.  We broadly agree with this policy.  

Duty is completely out of our control and is a tax levied by HMRC which is built into the cost of any alcoholic product sold legally in the UK.  We have to pay this immediately when the stock leaves a bonded warehouse or clears customs at a port and makes it's way to our storage.  We have no credit terms on this.

Don't worry though, the good news is that the tax collected goes on to be spent wisely by which ever government is in power on services such as hospitals, schools, etc.  This makes us an unoffical and unpaid tax collector for HMRC. 

So remember, when selling or consuming a bottle purchased legally in the UK duty goes to benefit us all in the long run.  

The table below illustrates the duty to be paid per bottle.  Remember, a product can change duty band at any point in the year should the ABV change when a new vintage (year the wine was made) arrives.

For more information about the reform of Alcohol Duty Rates please click here.

AWRS

AWRS
Please read our AWRS obligations
Waste Regulations

Waste Regulations

This applies to any business that turns over £1m and produces more than 25 tones of waste.
Our Trade Serices

Our Trade Serices
Read our services that we have to offer.

Duty rates as of the 1st August 2023 for 75cl bottles.  Others units of sale are caulculated according the their bottle size.

Aug 2023
ABV%		 Until Jan 2025
ABV%		   Rate / Litre Current Champagne & Sparkling 75cl Current Rate 75cl Per 75cl Change
0.00 0.00   0.00     0.00  
0.50 0.50   9.27     0.03 0.03
1.00 1.00   9.27     0.07 0.07
1.50 1.50   9.27     0.10 0.10
2.00 2.00   9.27     0.14 0.14
2.50 2.50   9.27     0.17 0.17
3.00 3.00   9.27     0.21 0.21
3.50 3.50   24.77     0.65 0.65
4.00 4.00   24.77     0.74 0.74
4.50 4.50   24.77     0.84 0.84
5.00 5.00   24.77     0.93 0.93
5.50 5.50   24.77     1.02 1.02
6.00 6.00   24.77     1.11 1.11
6.50 6.50   24.77 sparkling   1.21 1.21
7.00 7.00   24.77 2.16   1.30 1.30
7.50 7.50   24.77 2.16   1.39 1.39
8.00 8.00   24.77 2.16   1.49 1.49
8.50 8.50   28.50 2.86 2.23 1.82 -0.41
9.00 9.00   28.50 2.86 2.23 1.92 -0.31
9.50 9.50   28.50 2.86 2.23 2.03 -0.20
10.00 10.00   28.50 2.86 2.23 2.14 -0.09
10.50 10.50   28.50 2.86 2.23 2.24 0.01
11.00 11.00   28.50 2.86 2.23 2.35 0.12
11.50 12.50   28.50 2.86 2.23 2.67 0.44
12.00 12.50   28.50 2.86 2.23 2.67 0.44
12.50 12.50   28.50 2.86 2.23 2.67 0.44
13.00 12.50   28.50   2.23 2.67 0.44
13.50 12.50   28.50   2.23 2.67 0.44
14.00 12.50   28.50   2.23 2.67 0.44
14.50 12.50   28.50   2.23 2.67 0.44
15.00 15.00   28.50 fortifed 2.98 3.21 0.23
15.50 15.50   28.50   2.98 3.31 0.33
16.00 16.00   28.50   2.98 3.42 0.44
16.50 16.50   28.50   2.98 3.53 0.55
17.00 17.00   28.50   2.98 3.63 0.65
17.50 17.50   28.50   2.98 3.74 0.76
18.00 18.00   28.50   2.98 3.85 0.87
18.50 18.50   28.50   2.98 3.95 0.97
19.00 19.00   28.50   2.98 4.06 1.08
19.50 19.50   28.50   2.98 4.17 1.19
20.00 20.00   28.50   2.98 4.28 1.30
20.50 20.50   28.50   2.98 4.38 1.40
21.00 21.00   28.50   2.98 4.49 1.51
21.50 21.50   28.50   2.98 4.60 1.62
22.00 22.00   28.50   2.98 4.70 1.72
22.50 22.50   31.64 spirits   5.34 5.34
23.00 23.00   31.64     5.46 5.46
23.50 23.50   31.64     5.58 5.58
24.00 24.00   31.64     5.70 5.70
24.50 24.50   31.64     5.81 5.81
25.00 25.00   31.64     5.93 5.93
25.50 25.50   31.64     6.05 6.05
26.00 26.00   31.64     6.17 6.17
26.50 26.50   31.64     6.29 6.29
27.00 27.00   31.64     6.41 6.41
27.50 27.50   31.64     6.53 6.53
28.00 28.00   31.64     6.64 6.64
28.50 28.50   31.64     6.76 6.76
29.00 29.00   31.64     6.88 6.88
29.50 29.50   31.64     7.00 7.00
30.00 30.00   31.64     7.12 7.12
30.50 30.50   31.64     7.24 7.24
31.00 31.00   31.64     7.36 7.36
31.50 31.50   31.64     7.47 7.47
32.00 32.00   31.64     7.59 7.59
32.50 32.50   31.64     7.71 7.71
33.00 33.00   31.64     7.83 7.83
33.50 33.50   31.64     7.95 7.95
34.00 34.00   31.64     8.07 8.07
34.50 34.50   31.64     8.19 8.19
35.00 35.00   31.64     8.31 8.31
35.50 35.50   31.64     8.42 8.42
36.00 36.00   31.64   7.25 8.54 1.29
36.50 36.50   31.64     8.66 8.66
37.00 37.00   31.64     8.78 8.78
37.50 37.50   31.64   7.54 8.90 1.36
38.00 38.00   31.64   7.65 9.02 1.37
38.50 38.50   31.64     9.14 9.14
39.00 39.00   31.64     9.25 9.25
39.50 39.50   31.64     9.37 9.37
40.00 40.00   31.64   8.05 9.49 1.44
40.50 40.50   31.64     9.61 9.61
41.00 41.00   31.64     9.73 9.73
41.50 41.50   31.64     9.85 9.85
42.00 42.00   31.64     9.97 9.97
42.50 42.50   31.64     10.09 10.09
43.00 43.00   31.64     10.20 10.20
43.50 43.50   31.64     10.32 10.32
44.00 44.00   31.64     10.44 10.44
44.50 44.50   31.64     10.56 10.56
45.00 45.00   31.64   9.05 10.68 1.63
45.50 45.50   31.64     10.80 10.80
46.00 46.00   31.64     10.92 10.92
46.50 46.50   31.64     11.03 11.03
47.00 47.00   31.64     11.15 11.15
47.50 47.50   31.64     11.27 11.27
48.00 48.00   31.64     11.39 11.39
48.50 48.50   31.64     11.51 11.51
49.00 49.00   31.64     11.63 11.63
49.50 49.50   31.64     11.75 11.75
50.00 50.00   31.64     11.87 11.87