Duty question

[angeleyes]

I've been invoiced £25.68 duty for a case of 12 half bottles; am I right in thinking the correct duty should be half this amount?

thanks

[g-man]

I've been invoiced £25.68 duty for a case of 12 half bottles; am I right in thinking the correct duty should be half this amount?

thanks

you are correct, it's £2.10 per 75cl

http://www.wsta.co.uk/Guidance-and-Rese ... 2008bottle

LLow Alcohol beverages (1) ( 27.5cl@5.5% ) £0.24
Cider (33cl) £0.10
Beer (33cl @4%) £0.21
Wine (75cl) £1.57
Sparkling Wine of 8.5% or more (75cl) £2.02
"Intermediate Products" (75cl) £2.10
Spirits and Spirit based RTD's (2) (27.5cl @5.5%) £0.34
Liqueurs and Spirits (70cl @37.5% volume) £5.83

(1) Excluding spirit based drinks - see below
(2) - ie "made" products containing distilled alcohol
In the 2002 budget, the Chancellor created a new fiscal category by linking spirit based RTDs to the duty on Spirits. Previously spirit based RTDs had been dutied at the same rate as wine and cider-based RTDs.