Alcohol

House of Lords written question – answered on 15th July 2009.

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Photo of Lord Monson Lord Monson Crossbench

To ask Her Majesty's Government what is the excise duty on a litre of (a) beer, and (b) cider, containing (1) 6 per cent alcohol by volume, (2) 7 per cent alcohol by volume, (3) 7½ per cent alcohol by volume and (4) 8 per cent alcohol by volume.

Photo of Lord Myners Lord Myners Parliamentary Secretary, HM Treasury

Excise duty imposed on a litre of beer and cider containing (1) 6 per cent alcohol by volume, (2) 7 per cent alcohol by volume, (3) 7½ per cent alcohol by volume and (4) 8 per cent alcohol by volume, are shown in the table below. Full details on alcohol duty rates can be found on the HMRC website at http://www.hmrc.gov.uk/budget2009/bn86.htm.

Amount of Excise Duty imposed on a litre of:
Alcoholic Strength Beer Still Cider
6.00% £0.99 £0.32
7.00% £1.15 £0.32
7.50% £1.24 £0.32
8.00% £1.32 £0.48

Figures are excluding VAT.

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