UK - Increase in standard rates of alcohol duty

The standard rates of alcohol duty are scheduled to increase in line with the UK Retail Price Index (RPI) on 1 February 2026. This is information to keep you ahead of the curve on changes to UK alcohol taxation, the enabling legislation (Finance Bill) is not yet law so it is not impossible, though highly unlikely, that changes could be made.

The proposed new rates will be:

• All alcoholic products less than 3.5% ABV — £9.96 per litre of alcohol in the product 

• Still cider at least 3.5% but less than 8.5% ABV — £10.39 per litre of alcohol in the product (PLA)

• Sparkling cider at least 3.5% but not exceeding 5.5% ABV — £10.39 PLA 

• Beer at least 3.5% but less than 8.5% ABV — £22.58 PLA

• Spirits, wine and other fermented products at least 3.5% but less than 8.5% ABV — £26.61 PLA 

• Sparkling cider exceeding 5.5% ABV but less than 8.5% ABV — £26.61 PLA

• All alcoholic products at least 8.5% but not exceeding 22% ABV — £30.62 PLA

• All alcoholic products exceeding 22% ABV — £33.99 PLA

The proposed revised rates for products qualifying for Draught Relief are: 

• All draught alcoholic products less than 3.5% ABV — £8.58 PLA 

• Draught still cider at least 3.5% but less than 8.5% ABV — £8.95 PLA

• Draught sparkling cider at least 3.5% but not exceeding 5.5% ABV — £8.95 PLA

• Draught beer, spirits, wine and other fermented products at least 3.5% (but less than 8.5%) — £19.45 PLA

• Sparkling cider exceeding 5.5% but less than 8.5% ABV — £19.45 PLA

The marginal discount and cumulative discount figures are also to be amended, to maintain the Small Producer Relief percentage discounts.