UK Integrated Online Tariff

Update to Excise Measures for Alcohol – 5 December 2025

Chapters: 21, 22

From:
HM Revenue & Customs
Published
5 December 2025

The alcohol excise rate changes announced in the recent budget starting 1 February 2026 are now on CDS. The below will outline the tax type; description/alcohol content; and excise duty:

  • 301; Low Alcohol – not exceeding 1.2%: NIL
  • 311; Beer less than 3.5%; £9.96
  • 312; Cider less than 3.5%; £9.96
  • 313; Wine less than 3.5%; £9.96
  • 314; Other fermented products less than 3.5%; £9.96
  • 315; Spirits less than 3.5%; £9.96
  • 321; Beer at least 3.5% but less than 8.5%; £22.58
  • 322; Cider at least 3.5% but less than 8.5% & sparkling cider at least 3.5% not exceeding 5.5%; £10.39
  • 323; Wine at least 3.5% but less than 8.5%; £26.61
  • 324; Other fermented products at least 3.5% but less than 8.5% & sparkling cider exceeding 5.5% but less than 8.5%; £26.61
  • 325; Spirits at least 3.5% but less than 8.5%; £26.61
  • 331; Beer at least 8.5% but not exceeding 22%; £30.62
  • 333; Wine at least 8.5% but not exceeding 22%; £30.62
  • 334; Other fermented products at least 8.5% but not exceeding 22%; £30.62
  • 335; Spirits at least 8.5% but not exceeding 22%; £30.62
  • 341; Beer exceeding 22%; £33.99
  • 343; Wine exceeding 22%; £33.99
  • 344; Other fermented products exceeding 22%; £33.99
  • 345; Spirits exceeding 22%; £33.99
  • 351; Beer less than 3.5% & eligible for DR; £8.58
  • 352; Cider less than 3.5% & eligible for DR; £8.58
  • 353; Wine less than 3.5% & eligible for DR; £8.58
  • 354; Other fermented products less than 3.5% & eligible for DR; £8.58
  • 355; Spirits less than 3.5% & eligible for DR; £8.58
  • 356; Beer at least 3.5% but less than 8.5% & eligible for DR; £19.45
  • 357; Cider at least 3.5% but less than 8.5% & Sparkling cider at least 3.5% but less than not exceeding 5.5% & eligible for DR; £8.95
  • 358; Wine at least 3.5% but less than 8.5% & eligible for DR; £19.45
  • 359; Other fermented products at least 3.5% but less than 8.5% & Sparkling cider exceeding 5.5 but less than 8.5% & eligible for DR; £19.45
  • 360; Spirits at least 3.5% but less than 8.5% & eligible for DR; £19.45
  • 361; Beer less than 3.5% & eligible for SPR (small producer relief); £9.96 + manual calc
  • 362; Cider less than 3.5% & eligible for SPR; £9.96 + manual calc
  • 363; Wine less than 3.5% & eligible for SPR; £9.96 + manual calc
  • 364; Other fermented products less than 3.5% & eligible for SPR; £9.96 + manual calc
  • 365; Spirits less than 3.5% & eligible for SPR; £9.96 + manual calc
  • 366; Beer at least 3.5% but less than 8.5% & eligible for SPR; £22.58 + manual calc
  • 367; Cider at least 3.5% but less than 8.5% & Sparkling cider at least 3.5% but less than not exceeding 5.5% & eligible for SPR; £10.39 + manual calc
  • 368; Wine at least 3.5% but less than 8.5% & eligible for SPR; £26.61 + manual calc
  • 369; Other fermented products at least 3.5% but less than 8.5% & Sparkling cider exceeding 5.5% but less than 8.5% & eligible for SPR; £26.61 + manual calc
  • 370; Spirits at least 3.5% but less than 8.5% & eligible for SPR; £26.61 + manual calc
  • 371; Beer less than 3.5% & eligible for SPR and DR; £8.58 + manual calc
  • 372; Cider less than 3.5% & eligible for SPR and DR; £8.58 + manual calc
  • 373; Wine less than 3.5% & eligible for SPR and DR; £8.58 + manual calc
  • 374; Other fermented products less than 3.5% & eligible for SPR and DR; £8.58 + manual calc
  • 375; Spirits less than 3.5% & eligible for SPR and DR; £8.58 + manual calc
  • 376; Beer at least 3.5% but less than 8.5% & eligible for SPR and DR; £19.45 + manual calc
  • 377; Cider at least 3.5% but less than 8.5% & Sparkling cider at least 3.5% but less than not exceeding 5.5% & eligible for SPR and DR; £8.95 + manual calc
  • 378; Wine at least 3.5% but less than 8.5% & eligible for SPR and DR; £19.45 + manual calc
  • 379; Other fermented products at least 3.5% but less than 8.5%& Sparkling cider exceeding 5.5% but less than 8.5% & eligible for SPR and DR; £19.45 + manual calc
  • 380; Spirits at least 3.5% but less than 8.5% & eligible for SPR and DR; £19.45 + manual calc

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