Summary: For UK Alcohol Duty, wine is a still alcoholic product when not rendered sparkling; rendering sparkling requires strength above 5.5% ABV plus specified pressure or mushroom-stopper conditions.
Reference: Alcoholic products technical guide (opens in a new tab)
HM Revenue and Customs · Reference checked 21 July 2026
Where to look: Section 30, Still alcoholic product and Rendering sparkling
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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