Alcohol Duty rates from 1 February 2026: what changed

Alcohol Duty rates were uprated on 1 February 2026. Every band rose by around 3.7%, so importers and producers holding stock in bond should check their landed-cost models.

The headline rates

Alcohol Duty is charged per litre of pure alcohol (LPA). From 1 February 2026 the main rates are:

• Products of 8.5% to 22% ABV, including most wine: £30.62 per LPA (previously £29.54).
• Products stronger than 22% ABV, including most spirits: £33.99 per LPA (previously £32.79).
• Beer of 3.5% to 8.4% ABV: £22.58 per LPA (previously £21.78).
• Still cider of 3.5% to 8.4% ABV: £10.39 per LPA (previously £10.02).
• Draught beer of 3.5% to 8.4% ABV in qualifying containers: £19.45 per LPA (previously £18.76).

What it means per bottle

A 75cl bottle of 12.5% wine contains about 0.094 litres of pure alcohol, so duty is now around £2.87, up from £2.77. A 70cl bottle of 40% spirit contains 0.28 litres of pure alcohol, with duty of about £9.52, up from £9.18. VAT at 20% is then charged on the duty-inclusive price.

Why bonded storage matters more

Duty is not due while goods stay in duty suspension. Holding stock in bond and releasing it as orders arrive keeps cash in the business for longer, which matters more as rates rise.

Try our Alcohol Duty & VAT calculator to convert between in-bond, duty-paid and VAT-paid prices.