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 as of Saturday 1 February 2025
£29.54 per litre of alcohol for all beverages of at least 8.5% but not exceeding 22% ABV
£25.67 per litre of alcohol for wine and spirits of at least 3.5% but less than 8.5% ABV
£32.79 per litre of alcohol for all beverages exceeding 22% ABV
In practice, use the equation below to calculate the duty on most table wines
£29.54 x %ABV (eg. 0.125 for 12.5%) x unit size in cl / 100 and round down to the nearest penny
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