Summary: Alcohol Duty is the UK tax charged on alcoholic products exceeding 1.2% ABV when released for consumption, calculated from their litres of pure alcohol and applicable strength-based rate.
Reference: Work out how much Alcohol Duty you need to pay (opens in a new tab)
HM Revenue and Customs · Reference checked 21 July 2026
Where to look: Products you pay Alcohol Duty on and How to calculate Alcohol Duty
The summary above is a concise paraphrase of the cited material. It is not a quotation or a complete statement of law.
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