Duty rates on beer, most cider and spirits will be frozen. Duty on most wine and higher strength sparkling cider will rise by RPI inflation.
As announced at Autumn Budget 2017, the government will introduce a new duty band for still cider and perry from 6.9% to 7.5% alcohol by volume (abv), to target white ciders. A rate of £50.71 per hectolitre will be introduced.
Businesses and individuals responsible for accounting for excise duty prior to consumption, as well as individuals that consume any of the products set out above.
Duty rate increases for wine and higher strength sparkling cider will come into effect from 1 February 2019.
The new duty band for still cider and perry will be legislated for in Finance Bill 2018/19, and will apply from 1 February 2019.
The introduction of the new duty on still cider and perry is in line with expectations.