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 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.