Guide

UK wine duty per bottle in 2026

From February 1, 2026, most standard still and sparkling wines sold in the UK fall into the 8.5% to 22% ABV duty band. That means duty is based on the wine’s pure alcohol content, not a flat amount per bottle.

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Current duty rates for wine in 2026

HMRC’s current alcohol duty guidance, updated on February 1, 2026, uses these wine duty bands:

  • 3.5% to 8.4% ABV: 26.61 pounds per litre of pure alcohol
  • 8.5% to 22% ABV: 30.62 pounds per litre of pure alcohol

For practical consumer wine buying, the second band is the one that matters most because most table wines sit around 11.5% to 14.5% ABV.

The formula

HMRC’s method is straightforward:

  1. work out the bottle volume in litres
  2. multiply by ABV as a decimal to get litres of pure alcohol
  3. multiply by the duty rate for the relevant ABV band
  4. round down to the nearest penny

duty = bottle litres × ABV × duty rate per litre of pure alcohol

Practical rule

For a standard 750ml bottle above 8.5% ABV, UK duty in 2026 is usually around 2.75 to 3.35 pounds per bottle before VAT.

Worked examples

These examples are inferred directly from HMRC’s published formula and current rates.

  • 750ml at 12% ABV: 0.75 × 0.12 = 0.09 litres of pure alcohol. 0.09 × 30.62 = 2.7558, so duty is 2.75 pounds.
  • 750ml at 13% ABV: 0.75 × 0.13 = 0.0975 litres of pure alcohol. 0.0975 × 30.62 = 2.98545, so duty is 2.98 pounds.
  • 750ml at 14.5% ABV: 0.75 × 0.145 = 0.10875 litres of pure alcohol. 0.10875 × 30.62 = 3.329925, so duty is 3.32 pounds.
  • 750ml at 8% ABV: 0.75 × 0.08 = 0.06 litres of pure alcohol. 0.06 × 26.61 = 1.5966, so duty is 1.59 pounds.

Does sparkling wine pay more?

Under the current alcohol duty structure, sparkling wine is not automatically charged a separate flat sparkling-wine amount. What matters is the ABV band and the pure alcohol content. For many practical bottle calculations, still and sparkling wine at the same strength will produce the same duty result.

Duty is not the final consumer tax

If you are trying to estimate a retail or landed cost, duty is only one layer. You may also need to account for VAT, shipping, storage, transfer fees, and merchant margin.

That is why en primeur and import calculations should never stop at the duty number alone.

When to re-check the numbers

Do not assume this stays fixed indefinitely. HMRC updated the current rates on February 1, 2026, and future duty updates can change the per-bottle result even if the wine and bottle size stay the same.

Why duty examples are only a starting point

Duty examples help make the tax visible, but they are not the whole landed cost. VAT, merchant fees, shipping, and storage may apply on top, and the final comparison depends on whether you are looking at a bottle, a six-pack, or a 12-bottle case.

When comparing two wines, use the same assumptions for both. A small ABV difference can matter for duty, but the bigger swing may come from delivery fees or whether one price is quoted in bond while the other is already duty paid.

Why per-bottle duty is only a shortcut

A per-bottle figure is useful for planning, but UK alcohol duty is ultimately tied to litres of pure alcohol and the rules in force at the time. Bottle size, ABV, and product category can all change the answer.

For a rough buying comparison, a standard 75cl bottle estimate is enough. For importing, pricing stock, or making a commercial decision, check the current government tables and keep the calculation trail.