Summary: Excise Duty is the broader category of duty charged on specified excise goods; Alcohol Duty applies within that category to alcoholic products.
Reference: Goods liable to excise duty (opens in a new tab)
HM Revenue and Customs · Reference checked 21 July 2026
Where to look: Introduction and Background
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 .