UK alcohol duty for one SKU - 1 February 2026 rates
Duty per can, bottle or keg at the rates that took effect 1 February 2026, with draught relief and the 20-litre container test.
Band and rate applied
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2026 duty rate
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GBP / LPA
Pure alcohol per container
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LPA
Duty per container
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GBP
Duty on this run
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GBP
Gap against your price sheet, whole run
—
GBP
Saved by draught relief on this run
—
GBP
Days to the next uprating
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days
The 1 February 2026 band table Picks the duty rate per litre of pure alcohol from the ABV band and the product category, using the rates that took effect on 1 February 2026 - the 3.66% RPI uprating that replaced the 1 February 2025 table.
Draught relief with the 20-litre test Applies the draught rate only when the container is at least 20 litres and the product is under 8.5% ABV, so a 440 ml can never picks up the keg rate by mistake.
Gap against the rate on your price sheet Compares the 2026 rate with whatever rate per litre of pure alcohol your price sheet or quote still uses, and prices that difference across the whole production run.
Duty per container and per run Shows litres of pure alcohol per container, duty per container and duty on the whole batch, so the figure can be dropped straight onto a costing sheet.
Days to the next uprating Counts the days to the date you set for the next uprating or price-sheet review, because duty was uprated on 1 February in each of the last two years.