{"id":13411,"date":"2023-07-12T04:49:03","date_gmt":"2023-07-12T04:49:03","guid":{"rendered":"https:\/\/www.theukrules.co.uk\/?page_id=13411"},"modified":"2023-09-11T04:51:22","modified_gmt":"2023-09-11T04:51:22","slug":"tax-on-alcohol-and-tobacco","status":"publish","type":"page","link":"https:\/\/www.theukrules.co.uk\/rules\/employment\/taxation\/vat\/shopping\/tax-on-alcohol-and-tobacco\/","title":{"rendered":"Tax on Alcohol and Tobacco | UK Excise Duty Rates 2022"},"content":{"rendered":"<p><strong>SIN TAX<\/strong>: So-called &#8216;undesirable social activities&#8217; are subject to UK excise duties. Smoking and drinking are two of them.<\/p>\n<p>The government treats the implementation of alcohol and tobacco duties as sumptuary taxes. That means an excise duty gets levied to prevent abuse and extravagance.<\/p>\n<p>In fact, if you buy cigarettes, cigars, or loose tobacco, the price includes the different rates of Tobacco Duty.<\/p>\n<p>Likewise, if you buy beer, cider, spirits, perry, wine, or &#8216;made-wine&#8217;, the price also includes the different rates of alcohol duties.<\/p>\n<p><strong>Note<\/strong>: Made-wines can be any fermented alcoholic drinks that are not beer, cider, perry, wine, or spirits. The <a href=\"\/rules\/business\/tax\/vat-businesses\/\">standard rate of VAT<\/a> (twenty per cent) is ALSO payable as a tax on alcohol and tobacco products.<\/p>\n<p><\/p>\n<hr>\n<p><\/p>\n<h2>Tobacco Duty Rates 2022<\/h2>\n<p>Different rates apply to Tobacco Duty on cigarettes, cigars and certain other tobacco products.<\/p>\n<ul>\n<li><strong>Cigarettes<\/strong>: 16.5% of the retail price plus \u00a35.26 on a packet of 20.<\/li>\n<li><strong>Cigars<\/strong>: \u00a33.28 on a 10 gram cigar.<\/li>\n<li><strong>Hand Rolling Tobacco<\/strong>: \u00a39.07 on a 30 gram packet.<\/li>\n<li><strong>Other Tobacco Products<\/strong> (e.g. rolling tobacco or pipe tobacco): \u00a34.33 on a 30 gram packet.<\/li>\n<\/ul>\n<p><\/p>\n<hr>\n<p><\/p>\n<h2>Duty Tax on Beer<\/h2>\n<p>The strength of the beer (alcohol duty rates 2022 by volume) determines how much Beer Duty you would pay.<\/p>\n<ul>\n<li><strong>More than 1.2%, up to 2.8% ABV<\/strong>: 8.42 pence (Beer Duty rate per litre for each % of alcohol).<\/li>\n<li><strong>More than 2.8%, up to 7.5% ABV<\/strong>: 19.08 pence (Beer Duty rate per litre for each % of alcohol).<\/li>\n<li><strong>More than 7.5% ABV<\/strong>: 24.77 pence (Beer Duty rate per litre for each % of alcohol).<\/li>\n<\/ul>\n<p><strong>An Example<\/strong>: You buy a pint of 6.0% strength lager. Beer Duty for 6% strength lager is 19.08p per 1% of strength. Thus, 6% strength is 6 x 19.08p = 114.48p. A pint is 0.568 of per litre. Thus, the duty you would pay is 114.48 x 0.568 = 65.06p.<\/p>\n<p><\/p>\n<hr>\n<p><\/p>\n<h2>Cider Duty<\/h2>\n<p>The amount of Cider Duty paid on cider and perry gets determined by its strength (ABV). Different rates also apply to &#8216;still&#8217; and &#8216;sparkling&#8217; ciders and perries.<\/p>\n<ul>\n<li><strong>Still Cider or Perry<\/strong>: More than 1.2%, up to 6.9% ABV is 40.38 pence (rate per litre).<\/li>\n<li><strong>Still Cider or Perry<\/strong>: More than 6.9% but less than 7.5% ABV is 50.71 pence (rate per litre).<\/li>\n<li><strong>Still Cider or Perry<\/strong>: More than 7.5% but less than 8.5% ABV is 61.04 pence (rate per litre).<\/li>\n<li><strong>Sparkling Cider or Perry<\/strong>: More than 1.2%, up to 5.5% ABV is 40.38 pence (rate per litre).<\/li>\n<li><strong>Sparkling Cider or Perry<\/strong>: More than 5.5% but less than 8.5% ABV is 288.10 pence (rate per litre).<\/li>\n<\/ul>\n<p><\/p>\n<hr>\n<p><\/p>\n<h2>Wine Duty<\/h2>\n<p>The amount of Wine Duty paid on wine and made-wine gets determined by its strength (ABV). Different rates also apply to &#8216;still&#8217; and &#8216;sparkling&#8217; wine and made-wines.<\/p>\n<ul>\n<li><strong>Still Wine or Made-wine<\/strong>: More than 1.2%, up to 4% ABV is 91.68 pence (rate per litre).<\/li>\n<li><strong>Still Wine or Made-wine<\/strong>: More than 4%, up to 5.5% ABV is 126.08 pence (rate per litre).<\/li>\n<li><strong>Still Wine or Made-wine<\/strong>: More than 5.5%, up to 15% ABV is 297.57 pence (rate per litre).<\/li>\n<li><strong>Still Wine or Made-wine<\/strong>: More than 15%, up to 22% ABV is 396.72 pence (rate per litre).<\/li>\n<li><strong>Sparkling Wine or Made-wine<\/strong>: More than 5.5% but less than 8.5% ABV is 288.10 pence (rate per litre).<\/li>\n<li><strong>Sparkling Wine or Made-wine<\/strong>: More than 8.5%, up to 15% ABV is 381.15 pence (rate per litre).<\/li>\n<\/ul>\n<p><strong>Note<\/strong>: If the wine or made-wine is higher than 22% ABV then you would pay the same duty as spirits.<\/p>\n<p><\/p>\n<hr>\n<p><\/p>\n<h2>Spirit Duty<\/h2>\n<p>The amount you would pay is \u00a328.74 of Spirit Duty per litre of pure alcohol.<\/p>\n<p><strong>An Example<\/strong>: You buy a bottle of Scotch whisky that is one (1) litre. Its ABV is 40%. Duty for a litre would be \u00a328.74 x 40% = \u00a311.50. A bottle that is 70% of a litre the duty is \u00a311.50 x 70% = \u00a38.05.<\/p>\n<p><\/p>\n<hr>\n<p><\/p>\n<div class=\"updated-data\"><strong>Excise Duty Rates on Alcohol and Tobacco in United Kingdom<\/strong><br \/>\n<time datetime=\"2022-01-01\">Last Updated 2022<\/time><\/div>\n","protected":false},"excerpt":{"rendered":"<p>SIN TAX: So-called &#8216;undesirable social activities&#8217; are subject to UK excise duties. Smoking and drinking are two of them. The government treats the implementation of alcohol and tobacco duties as sumptuary taxes. That means an excise duty gets levied to prevent abuse and extravagance. In fact, if you buy cigarettes, cigars, or loose tobacco, the&hellip; <a class=\"more-link\" href=\"https:\/\/www.theukrules.co.uk\/rules\/employment\/taxation\/vat\/shopping\/tax-on-alcohol-and-tobacco\/\">Continue reading <span class=\"screen-reader-text\">Tax on Alcohol and Tobacco | UK Excise Duty Rates 2022<\/span><\/a><\/p>\n","protected":false},"author":2,"featured_media":0,"parent":5032,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.2 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tax on Alcohol and Tobacco | UK Excise Duty Rates 2022 - UK Rules<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.theukrules.co.uk\/rules\/employment\/taxation\/vat\/shopping\/tax-on-alcohol-and-tobacco\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tax on Alcohol and Tobacco | UK Excise Duty Rates 2022 - UK Rules\" \/>\n<meta property=\"og:description\" content=\"SIN TAX: So-called &#8216;undesirable social activities&#8217; are subject to UK excise duties. 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