This calculator can be useful as a “quick look” for commercial micro- and small-brewers to determine the amount of tax liability for a batch of beer, or other alcoholic beverage, produced in the United Kingdom.
Alcohol Duty Notes:
- The user should verify that the current version of the calculator reflects the current HMRC rates, which can be found on the UK Government website
- As of January 2025, the rates used in this calculator were located here: https://www.gov.uk/guidance/alcohol-duty-rates
- These rates were last updated 24 August 2023
- This calculator can be used for any producer of alcoholic beverages, not just beer. However, please mind that many of the volume units (Firkin, Barrel, Tun, etc.) are beer units. Wine uses many of the same names to measure the volume produced, but the sizes are a bit different.
- Rounding-down of ABV to the nearest 1/10 of a percent and rounding-down of duty to the nearest penny is done by the calculator
- The last time these rates were changed, a special reduced rates for draft alcoholic beverages was introduced. There is an option to use these rates in the calculator.
- Strangely, the 0% duty on non-draft product of 0-1.2% ABV does not apply to draft product at the special reduced rate according to the HMRC website. For example, bottled beer of 1% ABV has no tax, but draught beer of 1% ABV does have tax in the reduced rate scheme. I doubt this will be an issue for most people, but thought it should be mentioned.
Disclaimers:
- This does not include Small Producer Relief, which is based-upon the previous years production, or current production estimates if it is the first year producing. As of January 2025, this information was located here: https://www.gov.uk/guidance/how-to-work-out-your-alcohol-duty-rates-if-youre-eligible-for-small-producer-relief .
- This is a “quick-look”, so don’t use it to do your taxes
- If there are new rates available and this calculator needs to be updated, please use the contact form on this page and let us know: Feedback To Brewing Calculators .
