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Description of Cider and Perry
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Rate of Duty
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Still and Sparkling:
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Of an actual alcoholic strength by volume not exceeding 6% vol
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£30.67 per hectolitre
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Of an actual alcoholic strength by volume exceeding 6% vol but not exceeding 8.5% vol
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£132.73 per hectolitre
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Still:
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Of an actual alcoholic strength by volume exceeding 8.5% vol but not exceeding 15% vol
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£204.00 per hectolitre
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Of an actual alcoholic strength by volume exceeding 15% vol
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£296.00 per hectolitre
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Sparkling:
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Of an actual alcoholic strength by volume exceeding 8.5% vol
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£408.00 per hectolitre
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