Duty & VAT

Duty & VAT is payable on all wines unless purchased under bond for storage in Uncorked customer reserves, transfer to another UK bonded warehouse account, or export.

Duty

Duty rates rates up to 31 July 2023 were (per standard 9 litre case): table wine £26.78, sparkling wine £34.30, fortified wine £35.70, plus VAT.

The new, `simplified` duty rates for table, sparkling and fortified wines as of Tuesday 1 August 2023 are:

Alcohol      Duty (ex-VAT)
22%           £56.43
21.5%        £55.14
21%           £53.86
20.5%        £52.58
20%           £51.30
19.5%        £50.01
19%           £48.73
18.5%        £47.45
18%           £46.17
17.5%        £44.88
17%           £43.60
16.5%        £42.32
16%           £41.04
15.5%        £39.75
15%           £38.47
11.5%-14.5%    £32.06
11%           £28.21
10.5%        £26.93
10%           £25.65
9.5%          £24.36
9%             £23.08
8.5%          £21.80
8%             £17.83
7.5%          £16.71
7%             £15.60
6.5%          £14.49
6%             £13.37
5.5%          £12.26
5%             £11.14
4.5%          £10.03
4%             £8.91
3.5%          £7.80


VAT

VAT at 20% is charged on duty-paid goods sold in the UK and on duty-paid goods sold to EU customers who are not VAT-registered. Goods bought in bond or for export to non-EU countries or bought by and for export to VAT-registered EU customers are not subject to VAT.


Registration numbers

VAT GB 691 1176 35
AWRS XLAW00000103660