2026-08-31
HM Revenue and Customs said Monday that U.K. alcohol tax receipts rose slightly in the latest completed quarter, as higher payments from wine, other fermented products, cider and spirits offset a drop in beer duty.
In its latest Alcohol Bulletin, HMRC reported that total Alcohol Duty receipts for April through June 2026 were £2,936 million, up £22 million, or 1%, from the same period a year earlier. The figures are provisional and reflect payments received by the tax authority, not the month when the tax liability was first incurred.
The quarterly increase was driven mainly by spirits and by wine, other fermented products and cider. Receipts from those wine-related categories and cider reached £1,153 million in the quarter, up £32 million, or 3%, from a year earlier. Spirits receipts rose to £907 million, an increase of £34 million, or 4%. Beer receipts fell to £876 million, down £45 million, or 5%, from the same quarter last year.
The bulletin covers Alcohol Duty collected across four product classes: wine, spirits, beer and cider. HMRC said the statistics are published at the U.K. level and are part of its accredited official statistics series. The latest release includes provisional duty receipts data from May to July 2026 and provisional production and clearance data from April to June 2026.
For the current financial year to date, from April through July, total Alcohol Duty receipts were £3,889 million, little changed from £3,886 million in the same period of 2025 to 2026. Within that total, receipts from wine, other fermented products and cider rose by £55 million, or 4%, while spirits receipts were down by £1 million, or less than 1%, and beer receipts were down by £52 million, or 4%.
HMRC said wine, other fermented products and cider accounted for 40% of Alcohol Duty receipts in the financial year to date. Spirits made up 30%, and beer accounted for the remaining 30%.
The monthly figures showed uneven payment patterns early in the financial year. Total Alcohol Duty receipts were £918 million in April 2026, £1,070 million in May, £947 million in June and £953 million in July. In the previous financial year, the same months brought in £922 million, £814 million, £1,179 million and £972 million respectively.
In wine, other fermented products and cider, receipts were £392 million in April, £395 million in May, £366 million in June and £399 million in July this year. In the same months last year, the category recorded £364 million, £320 million, £437 million and £376 million.
Spirits receipts came to £277 million in April, £330 million in May, £299 million in June and £256 million in July. A year earlier, the figures were £269 million, £209 million, £395 million and £291 million.
Beer receipts were £249 million in April, £345 million in May, £282 million in June and £298 million in July, compared with £289 million, £285 million, £346 million and £305 million in the same months of 2025 to 2026.
HMRC said the timing of receipts should be read with care because Alcohol Duty works on a one-month accounting period. Traders generally pay duty in the month after the liability accrues, which creates a one-month lag between the end of an accounting period and the receipt of payment by HMRC.
The agency also noted that the alcohol tax system changed on Aug. 1, 2023, when Alcohol Duty reform introduced a new tax regime. The current tables in the bulletin contain receipts, clearances and production data only for the new regime. HMRC said that in the new tables, the category of other fermented products largely includes items that were previously recorded as made wine.
HMRC attached a caution to part of the series. It said wine, other fermented products and cider receipts from April 2023 onward are still undergoing further assurance work, and year-over-year comparisons for those subcomponents over that period should be interpreted carefully until that review is complete. The department said total alcohol duty figures are not affected.
The report also restated how each class is taxed. Wine and other fermented products become dutiable when their strength exceeds 1.2% alcohol by volume, while cider is taxed when it is more than 1.2% ABV but less than 8.5% ABV and made from fermented apple or pear juice. Beer is dutiable once it exceeds 1.2% ABV. Spirits duty applies to any spirits, or mixtures containing spirits, with a strength above 1.2% ABV. Since the 2023 reform, duty on wine, other fermented products, cider, beer and spirits has been charged per liter of pure alcohol.
Historical data in the bulletin showed that Alcohol Duty receipts have fluctuated in recent years. For the April-to-July period, total receipts were £4,267 million in 2022 to 2023, £4,392 million in 2023 to 2024, £4,188 million in 2024 to 2025, £3,886 million in 2025 to 2026 and £3,889 million in 2026 to 2027.
HMRC said the Alcohol Bulletin is produced by its Indirect Tax Receipts Monitoring team and that the next release is scheduled for 9:30 a.m. on Nov. 27, 2026.