The Glugger - Flipbook - Page 15
The new alcohol duty
system will reduce the
number of tax bands
from 15 to 6
All alcoholic products will
now be measured using
‘Alcohol by Volume’ (ABV).
The legislation will introduce
a provision, which will treat
all wine between 11.5% and
14.5% ABV as if it is 12.5%
ABV for the purposes of
calculating the charge to
alcohol duty. This will be
a temporary provision for
18 months from
1 August 2023.
