Indirect taxes - Excise duty (EU harmonised) - Alcoholic Beverages

    Generic part

    Excise duty - Alcoholic beverages (EU harmonised)
    Beer, Wine, Cider and Perry, Alcohol
    UK - United Kingdom
    GBP
    Date
    Year
    1979/01/01
    2019/01/01
    2019/01/10 10:22:54

    Contact information

    Administration

    H.M. Revenue & Customs

    Service

    Excise: Enquiries or
    www.gov.uk 'contact us'

    Website

    E-mail

    Telephone

    +44 300 200 200 3700

    Who sets

    The tax rate is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The tax base is set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    The reliefs are set by

    • Central authority
    • Regional authority
    • Local authority
    • Social security

    Beneficiary

    • Central authority
    • Regional authority
    • Local authority
    • Social security
    • Others

    Geographical Scope

    UK - United Kingdom
    No Yes

    Taxpayers

    Who is liable for excise duty?

    • Authorised warehouse keeper
    • Importer
    • Producer
    • (Temporary) registered consignee
    • Other

    Tax object and basis of assessment

    What are the taxable objects?

    • Beer
    • Sparkling and non-sparkling wine
    • Fermented beverages other than wine or beer
    • Intermediate products
    • Ethyl alcohol
    • Other

    What is the basis of assessment?

    • Alcoholic strength by volume
    • Other

    Deductions, Allowances, Credits, Exemptions

    Rate(s) Structure

    Beer

    Standard Rate
    per °Alcohol
    CN 2203, CN 2206 (Actual alcoholic strength by vol. > 0.5%) VAT % Category range: From (>)… To (≤)
    Per hl Per °Alcohol (min. 1.87 EUR)
    19.08
    20 %
    24.77
    20 %
    Reduced Rate "Low alcohol" (<= 2.8%)
    Per hl Per °Alcohol VAT % Alcoholic strength range
    8.42
    20 %
    Reduced Rate "Independent small breweries" (yearly production <= 200,000 hl)
    per °Alcohol
    Per hl Per °Alcohol (>= 50% of standard rate) Hectolitre range VAT % Category range: From (>)… To (≤)
    9.54
    20 %


    Wine

    Standard Rate
    Per hl (min. 0 EUR) VAT % Alcoholic strength range
    Still
    288.65
    20 %
    Sparkling
    369.72
    20 %


    Reduced rate (<= 8.5% vol.)
    Per hl (min. 0 EUR) VAT % Alcoholic strength range
    Still
    88.93
    20 %
    122.3
    20 %
    Sparkling
    279.46
    20 %


    Fermented beverages other than wine and beer

    Standard Rate
    Per hl (min. 0 EUR) VAT %
    Still
    Sparkling


    Reduced rate (<= 8.5% vol.)
    Per hl (min. 0 EUR) VAT %
    Still
    61.04
    20 %
    40.38
    20 %
    Sparkling
    40.38
    20 %
    279.46


    Intermediate products

    Standard Rate
    Per hl (min. 45 EUR) VAT %
    Still
    384.82
    20 %
    Sparkling


    Reduced rate (<= 15% vol.)
    per hl (>= 60% of standard rate and >= rates on still wines) VAT %
    Still
    288.65
    20 %
    Sparkling


    Ethyl alcohol

    Standard Rate
    Per hl (min. 550 EUR or 1,000 EUR per hl of pure alcohol) VAT %
    2,874
    20 %


    Reduced Rate - Low strength spirits, particular regions, etc.
    Per hl VAT %


    Reduced Rate - "Small distilleries" (yearly production <= 10hl of pure alcohol)
    Per hl (>= 50% of standard rate) VAT %


    National Taxes

    Tax due date

    When is the excise duty chargeable?

    • Upon release for consumption
    • Absence of goods subject to excise duties
    • Other

    When is the excise declaration due?

    For production premises, 15th day of the month following the release for consumption (when duty is incurred).

    When is the excise duty payable?

    • At the time the tax debt arises
    • Other
    For production premises, 15th or 25th day of the month following the release for consumption depending on the alcoholic product (when duty is incurred).

    Tax collector

    General comments

    Economic function

    • Consumption
    • Labour Employed (paid by employers and employees)
    • Labour Non-employed
    • Capital income: corporations
    • Capital income: income of households
    • Capital income: income of self-employed
    • Capital stocks

    Environmental taxes

    • Energy
    • Transport
    • Pollution/resources

    Tax revenue

    d214a-c01 + d214a-c02
    Year Annual tax revenue (in millions) % of GDP % of total tax revenue -
    2017
    11,594
    0.5671 %
    1.6651 %
    2016
    10,866
    0.5517 %
    1.6452 %
    2015
    10,679
    0.5633 %
    1.7092 %
    2014
    10,583
    0.5738 %
    1.7605 %
    2013
    10,400
    0.5905 %
    1.7887 %
    2012
    10,200
    0.602 %
    1.8148 %
    2011
    9,868
    0.6 %
    1.7669 %
    2010
    9,353
    0.5892 %
    1.7597 %
    2009
    8,917
    0.5801 %
    1.7998 %
    2008
    8,673
    0.549 %
    1.5903 %
    2007
    8,050
    0.5222 %
    1.5491 %
    2006
    7,844
    0.5351 %
    1.59 %
    2005
    7,874
    0.567 %
    1.695 %
    2004
    7,872
    0.5996 %
    1.8136 %
    2003
    7,526
    0.6012 %
    1.8773 %
    2002
    7,267
    0.6143 %
    1.9186 %
    2001
    6,913
    0.6121 %
    1.8523 %
    2000
    6,564
    0.6026 %
    1.8057 %

    Footnotes