Domesday Live

Alcohol duty: how the rate has changed

Drink, tobacco, gambling and vaping. Alcohol duty is charged by the strength and amount of drink, not by its price. The chart turns HMRC's rates into the duty in a typical serving, so the figures are easy to picture. VAT is charged on top of the drink and its duty.

Worth knowing

• Since 1 August 2023 duty is charged on the litres of pure alcohol in a drink, at one scale for every type. Draught products in pubs get a lower rate than the same drink in a bottle or can. Before then beer, wine, cider and spirits each had their own system.
• Duty on wine is only recorded by HMRC from 1995, on beer from 1993, on cider from 1992 and on spirits from 1982.
• The pint and bottle sizes and strengths are our own picture of a typical drink. Real drinks vary.