Select Committee on Scottish Affairs Minutes of Evidence

Annex B

UK ALCOHOL EXCISE DUTY RATES (APRIL 2001)

	Rate	Duty cost on measures
Spirits	per litre of pure alcohol	per 70cl bottle @ 40%
	£19.56	£5.48
Wine or made wine	per hectolitre	per 33cl bottle
exc 1.2 per cent—ne 4 per cent abv	£47.58	16 pence
exc 4 per cent—ne 5.5 per cent abv	£65.42	22 pence
Wine or made wine	per hectolitre	per 75cl bottle
exc 5.5 per cent—ne 15 per cent abv	£154.37	£1.16
exc 15 per cent—ne 22 per cent abv	£205.82	£1.54
Sparkling wine or sparkling made wine	per hectolitre	per 75cl bottle
exc 5.5 per cent—less than 8.5 per cent abv	£166.70	£1.25
8.5 per cent and above—ne 15 per cent abv	£220.54	£1.65
Cider and Perry	per hectolitre	per pint
exc 1.2 per cent—ne 7.5 per cent abv	£26.13	15 pence
exc 7.5 per cent—less than 8.5 per cent abv	£39.21	22 pence
Sparkling cider and sparkling perry	per hectolitre	per 75cl bottle
exc 5.5 per cent—less than 8.5 per cent	£166.70	£1.25
Beer	per hectolitre per 1 per cent abv	per pint at 4.1 per cent abv
	£11.89	28 pence

Nte: exc = exceeding; ne = not exceeding

INCIDENCE OF TAX (EXCISE DUTY AND VAT) ON TYPICAL ITEMS AT APRIL 2001

	Price	Strength (abv)	Duty rate#	Duty	VAT rate	VAT	Total tax	Total tax % of price
Bitter (pint, in on-licensed premises)	£1.85	3.9%	11.89	0.264	17.5%	0.274	0.538	29.2
Lager (pint, in on-licensed premises)	£2.03	4.1%	11.89	0.277	17.5%	0.302	0.579	28.5
Whisky 70cl (in retail outlet)	£11.78	40%	19.56	5.477	17.5%	1.754	7.231	61.4
Table wine 75cl (in retail outlet)	£3.20	11%	154.37	1.158	17.5%	0.477	1.634	51.1
Cider (litre, retail outlet)	£1.73	7.5%	26.13	0.261	17.5%	0.258	0.519	30.0

#Dute rates for bitter and lager are per hectolitre per 1 per cent abv, for whisky per litre of alcohol and for wine and cider per hectolitre.

Note: abv = alcohol by volume

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Prepared 27 November 2001