Duties
Alcohol duty
The impact of the changes on retail prices on or after 28 March 2011 for typical alcoholic drinks is equivalent to:- 54p on a bottle of spirits
- 4p on a pint of beer
- 15p on a bottle of wine.
The legislation will also change the taxation of low strength beers by introducing a reduced rate of general beer duty at or below 2.8% abv and above 1.2%. Small Brewery Beer relief will still be available on general beer duty payable on beers above 7.5% abv but it will not apply to the new high strength beer duty. The relief will also not apply to beers at or below 2.8% abv qualifying for the new reduced rate.
Tobacco products duty
From 23 March 2011 the duty rates for tobacco products are increased by 2% above RPI. Duty on hand rolling tobacco will increase by an additional 10%. The Government is also restructuring cigarette duty to support health objectives. As a result, ad valorem duty on cigarettes will decrease to 16.5%, and specific duty will increase by 25% above the RPI. This will target the duty increase on cheaper cigarettes, adding 50p to a packet of economy cigarettes and 33p to a packet of premium cigarettes. These changes came into effect on 23 March 2011.See our range
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