UK Alcohol Duty depends on the drink's strength (ABV) and is charged per litre of pure alcohol; rates were raised by RPI on 1 February in both 2025 and 2026 and, from 1 February 2026, include £30.62/LPA for drinks at 8.5–22% ABV (e.g. typical wine) and £22.58/LPA for beer at 3.5–8.4% ABV.
Contents
The UK's alcohol duty system underwent a thorough reform in August 2023 — and further changes took effect on 1 February 2025 (end of the wine easement) and 1 February 2026 (uprating of the rates). This article is for importers of alcohol into the UK, producers, distributors and customs agents accounting for Alcohol Duty under current HMRC rules.
The UK Alcohol Duty reform — what changed from August 2023
Until 1 August 2023, duty was calculated separately for each category (wine, beer, whisky). After the reform, a single logic applies: duty depends on alcohol content (ABV) and is charged per litre of pure alcohol (LPA):
Duty = product volume (litres) × ABV (%) × rate £/LPA
Products below 1.2% ABV are exempt from Alcohol Duty (£0.00).
UK alcohol duty rates — from 1 February 2025
On 1 February 2025, HMRC updated the rates (RPI uprating):
| Product category | ABV band | Rate (£/LPA) |
|---|---|---|
| All products | up to 1.2% | £0.00 |
| All products | 1.2%–3.4% | £9.61 |
| Beer | 3.5%–8.4% | £21.78 |
| Wine, spirits, other fermented products | 3.5%–8.4% | £25.67 |
| Cider (still) | 3.5%–8.4% | £10.02 |
| All products | 8.5%–22% | £29.54 |
| All products | above 22% | £32.79 |
Example: a 0.75 l bottle of wine, 13% ABV: 0.75 × 13% × £29.54 (8.5–22% ABV band) = £2.88 duty (from 1.02.2025).
Rates from 1 February 2026
On 1 February 2026, rates rose again by RPI (3.66%). Source: gov.uk — Alcohol Duty uprating:
| Product category | ABV band | Rate (£/LPA) from 1.02.2026 |
|---|---|---|
| All products | up to 1.2% | £0.00 |
| All products | 1.2%–3.4% | £9.96 |
| Beer | 3.5%–8.4% | £22.58 |
| Wine, spirits, other fermented products | 3.5%–8.4% | £26.61 |
| Cider (still) | 3.5%–8.4% | £10.39 |
| All products | 8.5%–22% | £30.62 |
| All products | above 22% | £33.99 |
Uprating: in 2025 and 2026 Alcohol Duty rates were raised by RPI on 1 February; government policy is for the duty to keep pace with inflation, but each new set of rates is announced at the Budget. Plan your budgets for possible increases.
Draught Relief — lower rates for draught beer and cider
Draught Relief is a relief for hospitality venues. Products from containers of at least 20 litres connected to a dispense system qualify for the reduced rate.
| Product category | ABV band | Draught rate (£/LPA) from 1.02.2026 |
|---|---|---|
| All draught products | up to 3.4% | £8.58 |
| Draught cider (still) | 3.5%–8.4% | £8.95 |
| Draught cider (sparkling) | 3.5%–5.4% | £8.95 |
| Draught beer, wine, spirits | 3.5%–8.4% | £19.45 |
| Draught sparkling cider | 5.5%–8.4% | £19.45 |
Draught Relief means a reduction of around 14% compared to the standard rate (e.g. £19.45 vs £22.58 for beer at 3.5–8.4% ABV from 1.02.2026).
The end of the wine easement — from 1.02.2025
The wine easement was a transitional 18-month relief period (from August 2023) for wine at 11.5–14.5% ABV, treated as a product with a fixed ABV of 12.5%. It expired on 1 February 2025 — from that date, every wine is accounted for based on its actual ABV as stated on the label. Wines at the upper end of the range (13.5–14.5%) pay higher duty than during the transitional period. Importers must verify the ABV of every batch.
Who must account for Alcohol Duty in the UK
- Alcohol producers in the UK above the production thresholds
- Importers of alcohol from abroad (including the EU/Poland) — duty becomes due on release for free circulation in the UK
- Holders of tax warehouses (Approved Warehousekeeper) — movement under duty suspension
Importing alcohol from Poland into the UK is subject to duty (where applicable), import VAT (Postponed VAT Accounting) and Alcohol Duty. For wider rules see transporting alcohol to the UK. Customs declarations are submitted exclusively through CDS (Customs Declaration Service, HMRC).
Small Producer Relief
Alongside Draught Relief there is also Small Producer Relief — a relief for small producers (below the production thresholds), with a lower, tapered rate. Details: gov.uk — Small Producer Relief.
How we help
Our customs agency handles PL–UK alcohol import and export: calculating UK duty at the quoting stage, CDS customs declarations, verifying ABV and tariff classification. See also the traveller allowances: how much alcohol and cigarettes you can bring from the UK to Poland. Get in touch; how we quote is explained on the page how much does UK customs clearance cost.
Sources
- Alcohol Duty rates — GOV.UK
- Alcohol Duty uprating (rates from 1.02.2026) — GOV.UK
- Historic Alcohol Duty rates — GOV.UK
- Reform of Alcohol Duty Rates and Reliefs — GOV.UK
Frequently asked questions
Do UK alcohol duty rates change every year?
Usually — the decision is announced at the Budget. In 2025 and 2026 the rates were raised by RPI on 1 February; the latest uprating (3.66%) took effect on 1 February 2026. Check the current table on GOV.UK before calculating.
How do I calculate the duty on a bottle of wine from Poland?
Volume × ABV × rate per LPA. Example: 0.75 l, 13% ABV, from 1.02.2026 = 0.75 × 0.13 × £30.62 (8.5–22% ABV band) = £2.99.
What was the wine easement?
A simplification that, until 31 January 2025, let wine at 11.5–14.5% ABV be accounted for as if it were 12.5% ABV. Since 1 February 2025 duty is based on the actual ABV on the label.
Which containers qualify for Draught Relief?
Containers of at least 20 litres connected to a dispense system. Bottles and cans do not qualify.
Does UK alcohol duty apply to alcohol taken from the UK to Poland?
No. Bringing alcohol from the UK into Poland is governed by Polish and EU excise rules (including traveller allowances and, for commercial imports, excise accounted for on import) — check podatki.gov.pl and PUESC, and see our guide to alcohol allowances from the UK to Poland.
Related guides
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