Alcohol Duty: rates change

This measure:

• increases the Alcohol Duty rates by Retail Price Index (RPI) inflation across all alcoholic product categories — in addition, the simplified duty rates used for calculating duty on alcoholic products brought into Great Britain (England, Scotland and Wales) in excess of the travellers’ allowance will also rise
• increases the cash discounts provided to small producers which maintains the relative value of Small Producer Relief (SPR)

This measure take effect from 1 February 2026.