Rules by country / United Kingdom / UK alcohol duty 2026
UK alcohol duty 2026: what the duty costs each drink
Duty is charged by strength, and every rate rose 3.66% on 1 February 2026. A 4.5% pint of beer now carries about 58p. We work out what each rise costs every product, and how much of it to pass on.
Standard rates, without draught relief or Small Producer Relief. Litres of pure alcohol are the volume times the strength.
A duty pass-on plan
How much of each duty rise to pass on, product by product and retailer by retailer, with the price points that matter.
- The duty on every product, today and after the next rise
- How much of each rise each product can carry, measured from your own sales
- Where your price points sit, and when a rise would cross one
- A price plan for each retailer, and an Excel model to test next year's rates
How your results look
| Product | Duty per pack | Our advice |
|---|---|---|
| Lager, 4 x 440ml at 4% | £1.59 | Pass on in full |
| Cider, 500ml at 4.5% | 23p | Absorb it |
| Gin, 700ml at 37.5% | £8.92 | Pass on in part |
Fictional products. Every real result comes with the expected sales and profit, and a likely range.
Your options
Every option has a fixed price, agreed before we start.
Duty pass-on plan
- The duty and best choice for each product
- Price plan for each retailer
- Scenario model and a walk-through
Pricing review with the duty
- Everything in the duty review
- Prices and promotions for the whole range
- How your products take sales from each other
Portfolio review
- Everything in the pricing review
- More retailers and data sources
- A plan for each channel
After the project: a refresh before each pricing round, from £2,000.
How it works
From the first call to your plan in about three weeks.
A free 15-minute call
Tell us about your range. We say whether a review would pay for itself, and quote a fixed price.
Your data
Sales by product and retailer, recipes and costs. We sign an NDA before anything moves.
Your plan
The plan for every product, walked through with your team.
UK alcohol duty: the detail
Open only what you need.
- System
- Since 1 August 2023, duty is charged by alcohol strength for every product
- Under 3.5%
- £9.96 a litre of pure alcohol
- 3.5% to under 8.5%
- Beer £22.58, still cider £10.39, wine, spirits and other products £26.61
- 8.5% to 22%
- £30.62
- Above 22%
- £33.99
- Draught relief
- Under 8.5% in containers of 20 litres or more: £8.58 under 3.5%, £8.95 cider, £19.45 beer and other products
- Every year
- The rates are uprated each year; they rose 3.66% on 1 February 2026
Pass it on
Raise the price by the tax or more. Works for products whose sales hold up when the price rises.
Absorb it
Keep the price and take the cost. Works when a rise would push a product past a key price point and lose more profit than the tax.
Change the pack or strength
A small change in strength or pack size can keep a product under a price point.
What are the UK alcohol duty rates for 2026?
From 1 February 2026, per litre of pure alcohol: £9.96 under 3.5%; from 3.5% to under 8.5%, £22.58 for beer, £10.39 for still cider and £26.61 for wine, spirits and other products; £30.62 from 8.5% to 22%; and £33.99 above 22%.
How much duty is on a pint of beer?
About 58p on a 4.5% pint at the standard rate, or about 50p with draught relief.
When does alcohol duty go up?
The rates are uprated each year. They rose 3.66% on 1 February 2026.
How is alcohol duty worked out?
Multiply the litres of pure alcohol in the product (its volume times its strength) by the rate for its strength band and product.
How much does a duty pass-on plan cost?
A plan for up to 10 products has a fixed price from £7,500 and takes about three weeks. For 11 to 50 products it costs around £17,500. It starts with a free 15-minute call.
Checked on 24 October 2026. Rules and rates change, so check the official source before making decisions. This page is not tax advice.