Also: alcohol strength
Summary: For UK Alcohol Duty, alcoholic strength is the ratio of alcohol volume to total product volume, expressed as a percentage at 20°C and commonly shown as ABV.
Reference: Alcoholic products technical guide (opens in a new tab)
HM Revenue and Customs · Reference checked 21 July 2026
Where to look: Section 11.2, Alcoholic strength
The summary above is a concise paraphrase of the cited material. It is not a quotation or a complete statement of law.
Glossary last reviewed .