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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