Abbreviation: LPA · Also: litres of pure alcohol, pure alcohol litres
Summary: HMRC uses litres of pure alcohol (LPA) as the quantity found by multiplying product volume in litres by its ABV.
Reference: W5 Remittance advice for alcohol goods (opens in a new tab)
HM Revenue and Customs · Reference checked 21 July 2026
Where to look: PDF page 2, Notes for completing form W5: Calculation of Excise 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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