Guide
UK spirits duty in 2026: the rate, the maths, and what a bottle of whisky really carries
The UK alcohol duty rate for spirits from 1 February 2026 (£33.99 per litre of pure alcohol), how to calculate duty per bottle, and worked examples for common bottle sizes and strengths.
· 6 min read
The short version
- From 1 February 2026, spirits above 22% ABV pay £33.99 per litre of pure alcohol (LPA).
- Duty per bottle = bottle size (litres) × ABV × rate. A 70cl bottle at 40% carries £9.52; at 46%, £10.94; a 70cl cask-strength bottle at 58% carries £13.80.
- Duty is paid when spirit leaves bond for UK sale — declared on the W5, reconciled to the W1. Exports leave without UK duty.
- Rates are usually uprated each February. Bookmark this page; we update it when they change.
Since the August 2023 reform, all UK alcohol duty is charged the same way: on the litres of pure alcohol in the product, at a rate set by strength band. For whisky and anything else above 22% ABV, that makes the maths refreshingly simple — and the cost refreshingly visible.
The 2026 rate
| Product | Rate from 1 Feb 2026 |
|---|---|
| Spirits, spirits-based drinks and other alcohol above 22% ABV | £33.99 per litre of pure alcohol |
Recent history of the headline spirits rate:
| From | Rate per LPA |
|---|---|
| 1 August 2023 (new duty system) | £31.64 |
| 1 February 2025 | £32.79 |
| 1 February 2026 | £33.99 |
Lower-strength bands (below 22% ABV) have their own rates, and Small Producer Relief exists — but it only applies to products under 8.5% ABV, so it is irrelevant to whisky at bottling strength. Always check HMRC's current rates page before filing; this article reflects the position at the date above.
The formula
Duty per bottle = bottle size in litres × ABV (as a decimal) × £33.99
That middle term — litres × ABV — is the bottle's LPA, the same unit your whole W1 return runs on. A 70cl bottle at 46% contains 0.7 × 0.46 = 0.322 LPA, so its duty is 0.322 × £33.99 = £10.94.
Duty per bottle: the ready reckoner
Duty only, per single bottle, at £33.99/LPA. VAT comes later, on the duty-inclusive price.
| ABV | 50cl | 70cl | 75cl | 1L |
|---|---|---|---|---|
| 40.0% | £6.80 | £9.52 | £10.20 | £13.60 |
| 43.0% | £7.31 | £10.23 | £10.96 | £14.62 |
| 46.0% | £7.82 | £10.94 | £11.73 | £15.64 |
| 50.0% | £8.50 | £11.90 | £12.75 | £17.00 |
| 55.0% | £9.35 | £13.09 | £14.02 | £18.69 |
| 58.0% | £9.86 | £13.80 | £14.79 | £19.71 |
| 60.0% | £10.20 | £14.28 | £15.30 | £20.39 |
Two things jump out of that table:
Strength is a duty decision.Bottling at 46% instead of 40% adds £1.43 of duty to every 70cl bottle — about £8,565 on a 6,000-bottle run — before you've changed anything about the liquid's cost. That is not an argument for 40%; it is an argument for knowing the number when you set the spec.
Cask strength carries real weight. A 58% release pays 45% more duty per bottle than a 40% one. Price lists that treat all 70cl bottles alike quietly give the duty away.
A full release, worked through
Releasing 6,000 bottles (1,000 cases of six) of 70cl at 46% for UK sale:
- Bulk volume: 6,000 × 0.7 = 4,200 litres
- Pure alcohol: 4,200 × 0.46 = 1,932 LPA
- Duty: 1,932 × £33.99 = £65,668.68
That duty is declared and paid on the W5(or W5D if you use a duty deferment account) when the stock leaves bond for home use, and the same 1,932 LPA must appear on that month's W1as a removal to home use. If the two don't agree, one of them is wrong — the full mechanics are in our plain-English W1/W5 guide.
Worth repeating: duty is on release, not production. Spirit maturing in bond carries no duty; spirit exported leaves without UK duty; the angel's shareis never taxed at all. Timing releases against actual demand, rather than moving stock duty-paid "to be ready", is one of the simplest cash-flow levers a distillery has.
What a February rate change does to you
When the rate moves each February, three things need touching at once:
- Price lists and quotes that embed duty — including standing distributor terms.
- Any stock released on or after the change date pays the new rate, regardless of when it was bottled. The rate that matters is the one in force at removal.
- Costing and margin models — a 3–4% duty rise on a product where duty is a third of the ex-works price is not noise.
Distilleries that store the rate in one place update one number. Distilleries with the rate hard-typed into a dozen spreadsheets find the old rate still alive in one of them the following June.
How Provenate handles duty
Provenate is distillery management software that keeps duty where it belongs — calculated, not copied:
- Rates maintained centrally. The current rate applies automatically from its effective date; historic releases keep the rate that was in force.
- Duty per release, per bottle, per case computed from the actual pack size and ABV — including cask-strength and multi-strength releases on the same order.
- W5 built from releases. Every duty-paid release lists bottles, cases, litres and LPA with the duty totalled, and reconciles to the W1 removal line by construction.
- Duty visible in costing. Product margins show duty as its own component, so a strength or pack-size decision shows its duty consequence before it ships.
See your own releases costed at the current rate: book a demo.
Official sources
Frequently asked questions
What is the UK duty rate on spirits in 2026?
From 1 February 2026, spirits and other alcohol above 22% ABV pay £33.99 per litre of pure alcohol. Rates are usually reviewed each February, so check HMRC's current rates page before relying on any figure.
How much duty is on a 70cl bottle of whisky?
Bottle litres × ABV × rate. At 40% ABV: 0.7 × 0.40 × £33.99 = £9.52. At 46%: £10.94. At cask strength around 58%: £13.80. VAT is then charged on top of the duty-inclusive price.
When is spirits duty paid?
When the spirit is released from an excise warehouse for UK sale (home use), declared on the W5 — or W5D under duty deferment. Spirit maturing in bond and spirit exported carry no UK duty.
Does whisky qualify for Small Producer Relief?
No. Small Producer Relief only applies to products under 8.5% ABV, so spirits at bottling strength are excluded regardless of how small the producer is.
Which duty rate applies if the rate changes after bottling?
The rate in force on the date the stock is removed from bond for home use — not the bottling date. Stock bottled in January but released in March pays the February rate.