How to work out your Alcohol Duty rates if you’re eligible for Small Producer Relief

To find out your duty rates you need to:

Work out your annual pure alcohol production in hectolitres across all your products.

Check which product categories and lookup tables apply to your products.

Follow the steps to work out your discount amount for each product category.

Subtract the discount amount from the full Alcohol Duty rate to get your small producer rate for each category.

This is the total pure alcohol content in hectolitres for all the products you either:

You get different discounts as a small producer depending on:

You’ll need to use the figures in the lookup tables in this guide to follow the steps to work out your duty discount.

Your eligibility for a discount band is determined by your production amount across all products. Your production amount must be more than the start point of the band but not more than the end point.

Alcoholic products (other than spirits) less than 3.5% ABV (non-draught)

Draught alcoholic products (other than spirits) less than 3.5% ABV

Spirits less than 3.5% ABV (non-draught)

Beer 3.5% to less than 8.5% ABV (non-draught)

Still cider 3.5% to less than 8.5% ABV, and sparkling cider 3.5% to 5.5% ABV (non-draught)

Draught still cider 3.5% to less than 8.5% ABV, and draught sparkling cider 3.5% to 5.5% ABV

Wine and other fermented products 3.5% to less than 8.5% ABV, and sparkling cider over 5.5% ABV (non-draught)

Draught wine and other fermented products 3.5% to less than 8.5% ABV, and sparkling cider over 5.5% ABV

Spirits 3.5% to less than 8.5% ABV (non-draught)

Draught spirits 3.5% ABV to less than 8.5% ABV

Work out your total annual alcohol production in hectolitres.

Find the lookup table for your product category.