Answers · UK 2025/26
How much tax do I pay on alcohol in the UK?
UK alcohol duty is based on alcohol strength (ABV). 2025 main rates: beer £21.78/litre of pure alcohol; wine 8.5-14.5% ABV taxed at £29.54/L pure alcohol; spirits £32.79/L. Plus 20% VAT. A typical £12 bottle of wine (14% ABV) carries ~£3.10 duty + VAT.
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UK alcohol duty 2025 (post-August 2023 reform, when duty rates standardised on alcohol content). Beer: under 1.2% ABV nil duty, 1.2-3.4% £9.27/L pure alcohol, 3.5-8.4% £21.78/L (most beers), over 8.5% £29.54/L. Cider: 1.2-3.4% £9.27/L, 3.5-8.4% £9.67/L, over 8.5% £29.54/L. Wine 8.5-14.5% ABV: £29.54/L pure alcohol (since the easement extension to end-Jan 2025 ended). Wine over 22% and spirits: £32.79/L pure alcohol. Draught relief: lower rates for pubs (under 8.5% ABV, in containers 20L+) — designed to support pubs vs supermarkets. Worked example: bottle of wine 14% ABV × 0.75L = 0.105L pure alcohol × £29.54 = £3.10 duty. Add VAT (20% on duty-inclusive price): on £10 pre-tax bottle, duty £3.10 + VAT £2.62 = £5.72 tax (38% of retail). Spirits: 40% ABV × 0.7L = 0.28L pure alcohol × £32.79 = £9.18 duty. On a £25 bottle of spirits, tax is roughly £13.35. Driving while impaired: 80mg/100ml blood (Scotland 50mg) — over the limit incurs 12-month ban + criminal record. NHS guideline 14 units/week — see our Alcohol Units calculator.
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This answer is informational only and does not constitute financial, tax or legal advice. Figures are for the 2025/26 UK tax year. See our methodology and sources.