Alcohol Bulletin commentary (February 2025 to April 2025)
Updated 30 May 2025
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Alcohol Duty headlines
The latest 3 months of provisional Alcohol Duty receipts data shows that:
-
the provisional total for Alcohol Duty receipts in the 2024 to 2025 financial year from April to March is 拢12,646 million, 拢57 million, less than 1% higher compared to the 2023 to 2024 financial year
-
the provisional total for Alcohol Duty receipts from wine and other fermented products in the 2024 to 2025 financial year from April to March is 拢4,735 million, 拢124 million (3%) higher compared to the 2023 to 2024 financial year
-
the provisional total for Alcohol Duty receipts from spirits in the 2024 to 2025 financial year from April to March is 拢4,164 million, 拢26 million (1%) higher compared to the 2023 to 2024 financial year
-
the provisional total for Alcohol Duty receipts from beer in the 2024 to 2025 financial year from April to March is 拢3,527 million, 拢94 million (3%) lower compared to the 2023 to 2024 financial year
-
the provisional total for Alcohol Duty receipts from cider in the 2024 to 2025 financial year from April to March is 拢221 million, 拢1 million (1%) higher compared to the 2023 to 2024 financial year
About this release
The Alcohol Bulletin Accredited Official Statistics release presents UK level statistics from the Alcohol Duty administered by HM Revenue and Customs (HMRC) on 4 classes of products:
- wine (includes wine and other fermented products such as fruit ciders)
- spirits
- beer
- cider
National Statistics are .
The latest release was published 09:30 30 May 2025 and has been updated with provisional duty receipts data from February to April 2025 and provisional production and clearances data from January to March 2025.
On 1 August 2023, Alcohol Duty reform resulted in a change to the tax regime for Alcohol Duty.
The tables accompanying this release contain receipts, clearances and production data for the new tax regime only. For data on the old regime see .
In these tables, the 바카라 사이트榦ther fermented products바카라 사이트� category largely contains what was previously under the 바카라 사이트榤ade wine바카라 사이트� category.
The date of the next release is currently subject to the HMRC statistics consultation, and will be updated with provisional duty receipts data from May to July 2025 and provisional production and clearances data from April to June 2025.
The Alcohol Bulletin is . Its contents can be used as long as the source is made clear by the user.
Changes since the previous edition
To allow further quality assurance on the data, the release of the latest quarterly spirits production figures has been postponed until next edition. A new Alcohol Duty Return for all alcohol producers was introduced from March 2025. For spirits, previously clearances could only come via a warehouse or ex-ship. The new producer returns means producers can clear directly. These have been included in Ex-Warehouse clearances within the Spirit Bulletin Tables.
Total Alcohol Duty receipts
The following section provides the latest total Alcohol Duty receipts statistics. Alcohol Duty follows a one month accounting period. As traders pay duty in the month following when liabilities were accrued, there is a one month lag between accounting periods ending and payment being received by HMRC.
바카라 사이트楲iabilities바카라 사이트� refer to approved traders informing HMRC of how much Alcohol Duty is owed. 바카라 사이트楢ccrued바카라 사이트� refers to when liabilities occurred. 바카라 사이트楧uty receipts바카라 사이트� refers to payments of Alcohol Duty made to HMRC.
Duty receipts are reported within the Alcohol Bulletin based upon the month in which they were received by HMRC.
Table 1: Full financial year (April to March) Alcohol Duty receipts by type, between the 2020 to 2021 and 2024 to 2025 financial years, in 拢 million.
| Financial year | Wine and OFP | Spirits | Beer | Cider | Total Alcohol |
|---|---|---|---|---|---|
| 2020 to 2021 | 4,659 | 4,115 | 3,084 | 248 | 12,106 |
| 2021 to 2022 | 4,734 | 4,401 | 3,747 | 234 | 13,116 |
| 2022 to 2023 | 4,391 | 4,136 | 3,680 | 236 | 12,443 |
| 2023 to 2024 | 4,611 | 4,137 | 3,621 | 220 | 12,589 |
| 2024 to 2025 [provisional] | 4,735 | 4,164 | 3,527 | 221 | 12,646 |
Table 1 demonstrates trends in Alcohol Duty receipts for financial year to date:
-
of the provisional 2024 to 2025 year Alcohol Duty receipts total, 37% was provided from wine and other fermented products, 33% from spirits, 28% from beer and 2% from cider
-
the provisional total for Alcohol Duty receipts in 2024 to 2025 has increased 拢57 million, less than 1% higher compared to the previous year
Figure 1: Total Alcohol Duty receipts by month, covering April of the 2025 to 2026 financial year and all months during the 2024 to 2025 and 2023 to 2024 financial years, in 拢 million.
Figure 1 illustrates the following trends for total Alcohol Duty receipts by month:
-
the provisional April 2025 monthly total for Alcohol Duty receipts is 拢921 million, a decrease of 拢69 million (7%) compared to April last year
-
the increases in Alcohol Duty receipts from spirits, wine and other fermented products seen in February 2025 may be due to traders changing behaviour ahead of the duty rate increase in February
Table 2: Total alcohol duty receipts by month, covering April of the 2025 to 2026 financial year and all months during the 2024 to 2025 and 2023 to 2024 financial years, in 拢 million.
| Financial year | 2025 to 2026 | 2024 to 2025 | 2023 to 2024 |
|---|---|---|---|
| April | 921 [provisional] | 990 | 1,064 |
| May | [No Data] | 1,038 | 992 |
| June | [No Data] | 1,115 | 1,024 |
| July | [No Data] | 1,044 | 1,313 |
| August | [No Data] | 1,042 | 1,579 |
| September | [No Data] | 1,003 | 715 |
| October | [No Data] | 1,061 | 946 |
| November | [No Data] | 1,031 | 1,112 |
| December | [No Data] | 1,509 | 1,297 |
| January | [No Data] | 912 | 923 |
| February | [No Data] | 1,097 [provisional] | 773 |
| March | [No Data] | 802 [provisional] | 851 |
Table 2 provides the underlying data from Figure 2 for users. For months where no data is available, this is marked as 바카라 사이트淸No Data]바카라 사이트� within the table.
Alcohol Duty receipts from wine and other fermented products
Alcohol Duty receipts for wine are comprised of the duty payable on wine produced from fresh grapes (including those fortified with spirits), and other fermented products which are any other drink that has alcohol made by fermentation, apart from beer and cider. An example of a product in the category of other fermented products would be fruit cider. Wine and other fermented products become dutiable when their strength exceeds 1.2% alcohol by volume (ABV). Since August 2023, Alcohol Duty on wine and other fermented products is charged per litre of pure alcohol.
Go to HMRC Excise Notice 163: wine production for detailed information on Alcohol Duty charged on wine and other fermented products.
Figure 2: Alcohol Duty receipts from wine and other fermented products by month, covering April of the 2025 to 2026 financial year and all months during the 2024 to 2025 and 2023 to 2024 financial years, in 拢 million.
Figure 2 illustrates the following trends for Alcohol Duty receipts from wine and other fermented products:
-
the provisional April 2025 monthly total for Alcohol Duty receipts from wine and other fermented products is 拢347 million, a decrease of 拢33 million (9%) compared to April last year
-
the elevated receipts seen in July and August 2023 and decreased receipts seen in September and October 2023 are due to forestalling by traders ahead of the change in tax regime which came into effect on 1 August 2023. Forestalling means moving more products than needed onto the UK market before the rate change. In the months after this happens, we see reduced receipts as the extra stock makes its way through the supply chain
-
the elevated receipts for wine and other fermented products for February 2025 may be due to traders changing behaviour ahead of the duty rate increase which came into effect on 1 February 2025
Table 3: Alcohol Duty receipts from wine and other fermented products by month, covering April of the 2025 to 2026 financial year and all months during the 2024 to 2025 and 2023 to 2024 financial years, in 拢 million
| Financial year | 2025 to 2026 | 2024 to 2025 | 2023 to 2024 |
|---|---|---|---|
| April | 347 [provisional] | 381 | 388 |
| May | [No Data] | 393 | 357 |
| June | [No Data] | 378 | 341 |
| July | [No Data] | 384 | 424 |
| August | [No Data] | 381 | 623 |
| September | [No Data] | 366 | 253 |
| October | [No Data] | 406 | 360 |
| November | [No Data] | 387 | 399 |
| December | [No Data] | 585 | 462 |
| January | [No Data] | 315 | 362 |
| February | [No Data] | 426 [provisional] | 313 |
| March | [No Data] | 334 [provisional] | 328 |
Table 3 provides the underlying data from Figure 3 for users. For months where no data is available, this is marked as 바카라 사이트淸No Data]바카라 사이트� within the table.
Alcohol Duty receipts from spirits
Alcohol Duty for spirits is payable on any spirits, or any mixture or combination of spirits, at a strength of more than 1.2% ABV. Duty becomes chargeable following distillation or manufacture of spirits, and normally payable once it바카라 사이트檚 taken out of warehouse storage. Alcohol Duty on spirits is charged per litre of pure alcohol.
Go to HMRC Excise Notice 39: spirits production in the UK for detailed information on Alcohol Duty charged on spirits.
Figure 3: Alcohol Duty receipts from spirits by month, covering April of the 2025 to 2026 financial year and all months during the 2024 to 2025 and 2023 to 2024 financial years, in 拢 million.
Figure 3 demonstrates the following trends for Alcohol Duty receipts from spirits:
-
the provisional April 2025 monthly total for Alcohol Duty receipts from spirits is 拢269 million, a decrease of 拢40 million (13%) compared to the same period last year
-
the elevated receipts seen in July and August 2023 and decreased receipts seen in September and October 2023 are due to forestalling by traders ahead of the change in tax regime which came into effect on 1 August 2023. Forestalling means moving more products than needed onto the UK market before the rate change. In the months after this happens, we see reduced receipts as the extra stock makes its way through the supply chain
-
the elevated receipts for spirits for February 2025 may be due to traders changing behaviour ahead of the duty rate increase which came into effect on 1 February 2025
Table 4: Alcohol Duty receipts from spirits by month, covering April of the 2025 to 2026 financial year and all months during the 2024 to 2025 and 2023 to 2024 financial years, in 拢 million.
| Financial year | 2025 to 2026 | 2024 to 2025 | 2023 to 2024 |
|---|---|---|---|
| April | 269 [provisional] | 309 | 337 |
| May | [No Data] | 320 | 314 |
| June | [No Data] | 352 | 349 |
| July | [No Data] | 316 | 484 |
| August | [No Data] | 320 | 528 |
| September | [No Data] | 323 | 193 |
| October | [No Data] | 372 | 307 |
| November | [No Data] | 347 | 392 |
| December | [No Data] | 590 | 471 |
| January | [No Data] | 283 | 256 |
| February | [No Data] | 347 [provisional] | 238 |
| March | [No Data] | 286 [provisional] | 269 |
Table 4 provides the underlying data from Figure 4 for users. For months where no data is available, this is marked as 바카라 사이트淸No Data]바카라 사이트� within the table.
Alcohol Duty receipts from beer
Beer is defined as ale, porter, stout and any other description of beer. It is dutiable in the UK once its strength exceeds 1.2% ABV. Taxpayers become liable for Alcohol Duty on beer once it is produced, imported or released onto the UK market for consumption. Since August 2023 Alcohol Duty on beer is charged per litre of pure alcohol.
Go to HMRC Excise Notice 226: Beer Duty for detailed information on Alcohol Duty charged on beer.
Figure 4: Beer Duty receipts by month, covering April of the 2025 to 2026 financial year and all months during the 2024 to 2025 and 2023 to 2024 financial years, in 拢 million.
Figure 4 illustrates the following trends for Alcohol Duty receipts from beer:
-
the provisional April 2025 monthly total for Alcohol Duty receipts from beer is 拢289 million, an increase of 拢3 million (1%) compared to the same period last year
-
the elevated receipts seen in July and August 2023 and decreased receipts seen in September and October 2023 are due to forestalling by traders ahead of the change in tax regime which came into effect on 1 August 2023. Forestalling means moving more products than needed onto the UK market before the rate change. In the months after this happens, we see reduced receipts as the extra stock makes its way through the supply chain
-
the elevated Beer receipts seen in February 2025 may be due to traders changing behaviour ahead of the duty rate increase which came into effect on 1 February 2025
Table 5: Alcohol Duty receipts from beer by month, covering April of the 2025 to 2026 financial year and all months during the 2024 to 2025 and 2023 to 2024 financial years, in 拢 million.
| Financial year | 2025 to 2026 | 2024 to 2025 | 2023 to 2024 |
|---|---|---|---|
| April | 289 [provisional] | 286 | 319 |
| May | [No Data] | 303 | 300 |
| June | [No Data] | 359 | 310 |
| July | [No Data] | 317 | 388 |
| August | [No Data] | 322 | 404 |
| September | [No Data] | 293 | 255 |
| October | [No Data] | 268 | 264 |
| November | [No Data] | 285 | 299 |
| December | [No Data] | 313 | 343 |
| January | [No Data] | 297 | 286 |
| February | [No Data] | 308 [provisional] | 215 |
| March | [No Data] | 174 [provisional] | 238 |
Table 5 provides the underlying data from Figure 5 for users. For months where no data is available, this is marked as 바카라 사이트淸No Data]바카라 사이트� within the table.
Alcohol Duty receipts from cider
Cider is defined as cider of a strength exceeding 1.2% ABV but less than 8.5% ABV obtained from the fermentation of apple or pear juice. It becomes liable to alcohol duty once it is produced, imported or released onto the UK market for consumption. Since August 2023 Alcohol Duty on cider is charged per litre of pure alcohol.
Go to HMRC Excise Notice 162: cider production for detailed information on Alcohol Duty charged on cider.
Figure 5: Alcohol Duty receipts from cider by month, covering April of the 2025 to 2026 financial year and all months during the 2024 to 2025 and 2023 to 2024 financial years, in 拢 million.
Figure 5 demonstrates the following trends for Alcohol Duty receipts from cider:
The provisional April 2025 monthly total for Alcohol Duty receipts from cider is 拢16 million, an increase of 拢1 million (10%) compared to the same period last year.
-
cider goods historically have the lowest Alcohol Duty receipts, representing around 2.5% of the yearly total
-
the elevated Cider receipts seen in February 2025 may be due to traders changing behaviour ahead of the draught relief cut which came into effect on 1 February 2025
Table 6: Cider Duty receipts by month, covering April of the 2025 to 2026 financial year and all months during the 2024 to 2025 and 2023 to 2024 financial years, in 拢 million.
| Financial year | 2025 to 2026 | 2024 to 2025 | 2023 to 2024 |
|---|---|---|---|
| April | 16 [provisional] | 15 | 20 |
| May | [No Data] | 22 | 20 |
| June | [No Data] | 26 | 24 |
| July | [No Data] | 27 | 18 |
| August | [No Data] | 19 | 24 |
| September | [No Data] | 22 | 15 |
| October | [No Data] | 15 | 15 |
| November | [No Data] | 13 | 22 |
| December | [No Data] | 21 | 20 |
| January | [No Data] | 18 | 20 |
| February | [No Data] | 16 [provisional] | 7 |
| March | [No Data] | 8 [provisional] | 17 |
Table 6 provides the underlying data from Figure 6 for users. For months where no data is available, this is marked as 바카라 사이트淸No Data]바카라 사이트� within the table.
Contacts
The Alcohol Bulletin is produced by the Indirect Tax Receipts Monitoring team as part of the 바카라 사이트楨xcise duties, VAT, and other tax statistics바카라 사이트� collection.
Contact revenuemonitoring@hmrc.gov.uk for statistical enquiries.
Contact HMRC press office for media enquiries.