Tobacco Duty
You pay different rates of Tobacco Duty on cigarettes, cigars and other tobacco products.
| Tobacco product | Rate |
|---|---|
| Cigarettes | 16.5% of the retail price plus £4.16 on a packet of 20 |
| Cigars | £2.59 on a 10g cigar |
| Hand rolling tobacco | £5.24 on a 25g packet |
| Other smoking tobacco and chewing tobacco (for example pipe tobacco) | £2.85 on a 25g packet |
Beer Duty
How much Beer Duty you pay depends on the beer’s strength, or ‘alcohol by volume’ (ABV).
| Strength (ABV) | Beer Duty rate per litre for each % of alcohol |
|---|---|
| More than 1.2%, up to 2.8% | 8.42 pence |
| More than 2.8%, up to 7.5% | 19.08 pence |
| More than 7.5% | 24.77 pence |
Example
You buy a pint of 5.0% strength lager. The Beer Duty you pay is 19.08p x 5.0 = 95.40 pence per litre. This works out at just over 54 pence a pint (about 568ml or 0.568 litres).
Cider Duty
You pay Cider Duty on cider and perry. How much depends on the strength and whether it’s still or sparkling.
| Type of cider or perry | Strength (ABV) | Rate per litre |
|---|---|---|
| Still | More than 1.2%, up to 7.5% | 40.38 pence |
| Still | More than 7.5% but less than 8.5% | 61.04 pence |
| Sparkling | More than 1.2%, up to 5.5% | 40.38 pence |
| Sparkling | More than 5.5% but less than 8.5% | 279.46 pence |
Wine Duty
How much Wine Duty you pay depends on the strength of the wine (or made-wine) and whether it’s still or sparkling.
| Type of wine or made-wine | Strength (ABV) | Rate per litre |
|---|---|---|
| Still | More than 1.2%, up to 4% | 88.93 pence |
| Still | More than 4%, up to 5.5% | 122.30 pence |
| Still | More than 5.5%, up to 15% | 288.65 pence |
| Still | More than 15%, up to 22% | 384.82 pence |
| Sparkling | More than 5.5% but less than 8.5% | 279.46 pence |
| Sparkling | More than 8.5%, up to 15% | 369.72 pence |
You pay duty on wine and made-wine of more than 22% ABV at the same rate as spirits.
Spirit Duty
You pay £28.74 of Spirit Duty per litre of pure alcohol.
Example
The Spirit Duty you pay on a 1 litre bottle of 40% ABV vodka is 40% of £28.74, or £11.50.
For more details, visit https://www.gov.uk/tax-on-shopping/alcohol-tobacco
Fuel Duty rates
The rate you pay depends on the type of fuel.
| Type of fuel | Rate |
|---|---|
| Petrol, diesel, biodiesel and bioethanol | 57.95 pence per litre |
| Liquefied petroleum gas (LPG) | 31.61 pence per kg |
| Natural gas used as fuel in vehicles, for example biogas | 24.70 pence per kg |
| ‘Fuel oil’ burned in a furnace or used for heating | 10.70 pence per litre |
Gambling duty rates
The rate and type of gambling duty depends on the type of gambling.
| Type of gambling | Duty | Rate |
|---|---|---|
| Bingo | Bingo Duty | 10% |
| Casino games | Gaming Duty | Between 15% and 50%, depending on how much money the casino makes |
| Normal betting at a bookmaker’s | General Betting Duty | 15% |
| Financial spread betting | General Betting Duty | 3% |
| Other types of spread betting | General Betting Duty | 10% |
| Pool betting (for example football pools) | Pool Betting Duty | 15% |
| National Lottery tickets | Lottery Duty | 12% |
| Fruit or quiz machines with a prize up to £10 that cost up to 20 pence to play | Machine Games Duty | 5% |
| All other fruit or quiz machines | Machine Games Duty | 20% |
| Online or telephone gambling | Remote Gaming Duty | 15% |
For more details, visit https://www.gov.uk/tax-on-shopping/alcohol-tobacco
UK Custom official website: HM Revenue and Customs HMRC UK
Imports and Exports duties in to UK
If you need any help with importing, exporting goods into UK or outside the UK and customs reliefs questions, call or write HMRC
HMRC customer care phone number: 0300 200 3700 (UK customs customer care number)
Textphone: 0300 200 3719
Opening times: Monday to Friday: 8am to 6pm (Closed weekends and bank holidays.)
Postal address:
HM Revenue and Customs – CITEX Written Enquiry Team
Local Compliance S0000
Newcastle NE98 1ZZ United Kingdom
*Include your VAT registration number and the name and postal address of your business.
For further information, visit here
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