Wilson Drinks Report logo

WDR duty + VAT calculator (updated with new March 2015 Budget duty rates)

Easy to use online calculator to work out duty + VAT for all types of alcoholic drinks

Consumer taxes : duty + VAT – what is going on?
The new Coalition announced plans in May 2010 to ban the sale of alcohol below cost (see our analysis in WDR V3 p27-37).

They decided to define “cost” as duty + VAT – but since the surprising u-turn on minimum pricing that was apparent from the March 2012 Alcohol Strategy, the commitment to impose a duty + VAT floor was quietly shelved.

Roll on 12 months to March 2013 and the Coalition plans to introduce minimum unit pricing had also been ditched.

The announcement from the Home Office said : “We are now taking forward banning the sale of alcohol below duty and VAT and other measures as set out in the government’s response to the alcohol strategy consultation response” (26 March 2013).

However nearly 12 months later and the Home Office goes back to Plan A and publishes its “ Guidance on banning the sale of alcohol below the cost of duty plus VAT ” (implementation May 2014).

The latest Home Affairs briefing note from the House of Commons library contains a useful summary of how Government policy has twisted and turned over the last few years.

WDR duty + VAT calculator
Following the success of the WDR minimum price & unit calculator, and in anticipation of the implementation of the proposed ban on sales below duty + VAT, we developed a 2nd online calculator in April 2011 to specifically work out duty + VAT, using the same type of easy input fields.

This enables anyone to work out the consumer taxes (ie duty + VAT) for the various drinks that can be bought in supermarkets, off licences, pubs and bars.

Despite the various changes in Government policy, our duty + VAT calculator has never been more relevant and useful!

How to use the WDR calculator
There are 4 simple steps :

1. Select your product type : these are split into all the different ways that duty can be levied (it is different for most types of drink!)

2. Select the size of can, bottle or measure (eg 440ml) and then input how many there are in a multi-pack or case. Put 1 if just a single item such as a bottle of wine.

3. Input the alcoholic strength (ABV) – it will be on the bottle/can (or choose from the examples on this page).

4. Press Calculate to work out the duty + VAT applicable for the combination of product, pack size, quantity and ABV that you have selected.

ABV of popular brands
The ABV and typical size of a selection of leading brands in each product category have been set out on this page to help you input products and sizes into the calculator.

It works for pub prices too
We have included measures that you find in a pub such as 25ml for a single shot of spirits, and a pint (568ml) for beer, lager, cider or Guinness.

A glass of wine is usually 125ml, 175ml or 250ml and a bottle of wine is typically 750ml.

Bottles of spirits are usually 700ml or 1 litre.

Drinks with mixers should be calculated by the amount and strength of the spirit included; eg double Smirnoff Red vodka and Red Bull = Spirits, 25ml x 2, 37.5% ABV. (Answer = £0.64)

Cider brand ABV Pack Size ml
Blackthorn 4.7% Can 440
Bulmers 4.5% Bottle 568
Diamond White 7.5% Bottle 2000
Gaymers Original 4.5% Bottle 330
Magners 4.5% Bottle 568
Stella Artois Cidre 4.5% Bottle 568
Strongbow 4.8% Can 440
Strongbow (draught) 5.0% Pint 568

Still wine brand ABV Pack Size ml
Blossom Hill California red 12.5% Bottle 750
First Cape Cape Red 14.0% Bottle 750
Hardy’s Stamp of Australia red 14.0% Bottle 750
Kumala Cape Classics red 13.5% Bottle 750
Lindemans Cellar Selection red 14.0% Bottle 750
Blossom Hill California white 11.5% Bottle 750
First Cape Cape White 12.5% Bottle 750
Hardy’s Stamp of Australia white 12.5% Bottle 750
Lindemans Sydney Cove white 13.0% Bottle 750
Stowells Chardonnay Pinot Grigio 12.0% Bottle 750
Mateus rose 11.0% Bottle 750
Gallo White Grenache rose 9.5% Bottle 750
Blossom Hill White Zinfandel rose 10.5% Bottle 750
Echo Falls White Zinfandel rose 11.0% Bottle 750
JP Chenet rose 11.0% Bottle 750

Sparkling wine brand ABV Pack Size ml
Codorniu Cava 11.5% Bottle 750
Freixenet Cordon Negro Brut 12.0% Bottle 750
Jacobs Creek Pinot Noir 11.5% Bottle 750
Lanson Black Label 12.5% Bottle 750
Moët & Chandon NV 12.0% Bottle 750
Veuve Clicquot NV 12.0% Bottle 750

Other drinks ABV Pack Size ml
Guinness Draught 4.1% Can 440
Buckfast 15.0% Bottle 750

Note : we have made every effort to keep the ABV data up to date. However we do not accept responsibility for any errors or omissions – see our Website terms of use

More information on responsible drinking can be found at Drinkaware.co.uk.

WDR duty + VAT calculator
Alcoholic strength* % alcohol by volume (ABV)

The calculator is designed to show you a number of things :

  • The total of duty + VAT applicable to the product – this will be the new “floor price” for the specific combination of drink and pack size chosen
  • Note that Home Office policy is that floor prices are rounded up to the nearest penny.
    For example : 750 ml bottle of still wine, 12.5% ABV – duty is 200.04p, 20% VAT is 40.008p, total 240.048p. This is then rounded up to £2.41.
  • The number of units of alcohol
  • You can also see the split between duty and VAT

Lager brand ABV Pack Size ml
Becks 5.0% Bottle 275
Becks Vier 4.0% Bottle 440
Budweiser 5.0% Bottle 300
Carling 4.1% Can 440
Carlsberg 3.8% Can 440
Carlsberg Export 5.0% Can 440
Cobra 5.0% Bottle 660
Coors Light 4.5% Bottle 275
Corona Extra 4.6% Bottle 330
Fosters 4.0% Can 440
Fullers Mighty Atom 2.8% Pint 568
Grolsch 5.0% Bottle 450
Heineken 5.0% Can 330
Holsten Pils 5.0% Can 440
Kingfisher 4.8% Bottle 500
Kronenbourg 1664 5.0% Bottle 275
Miller Genuine Draft 4.7% Bottle 330
Peroni Nastro Azzurro 5.1% Bottle 330
Pilsner Urquell 4.4% Bottle 500
San Miguel 5.0% Bottle 330
Sol 4.5% Bottle 330
Staropramen 5.0% Bottle 330
Stella Artois 4.8% Can 440
Stella Artois 4% 4.0% Can 440
Tennent’s Super 9.0% Can 440

Bitter / ale brand ABV Pack Size ml
Abbot Ale 5.0% Bottle 500
Adnams Bitter 4.5% Bottle 500
Bass Draught Bitter 4.4% Can 500
Boddingtons 3.5% Can 440
Brakspears Bitter 3.4% Bottle 500
Brewdog Punk IPA 6.0% Bottle 330
Brewdog Tactical Nuclear Penguin 32% Bottle 330
Courage Best Bitter 3.8% Can 440
Crabbies Alcoholic Ginger Beer 4.0% Bottle 500
Fullers London Pride 4.7% Can 440
Greene King IPA 3.6% Can 500
Hobgoblin 5.2% Bottle 500
John Smiths 3.8% Can 440
John Smiths Extra Smooth 3.8% Can 440
Marston’s Bitter 3.8% Bottle 500
Marstons Pedigree 5.0% Can 440
Newcastle Brown Ale 4.7% Bottle 550
Old Speckled Hen 5.2% Can 440
Ruddles County 4.7% Bottle 500
Spitfire 4.5% Bottle 500
St Peter’s Best Bitter 3.7% Bottle 500
Stones Bitter 3.7% Can 440
Tetley’s Original Bitter 3.6% Can 440
Theakston’s Old Peculiar 5.6% Bottle 500
Thwaites Lancaster 4.4% Bottle 500
Wadworth 6X 4.3% Bottle 500

Spirits brand ABV Pack Size ml
Archers Schnapps 23.0% Bottle 700
Bacardi Rum 37.5% Bottle 700
Baileys Irish Cream Liqueur 17.0% Bottle 700
Bell’s Scotch Whisky 40.0% Bottle 700
Captain Morgan 35.0% Bottle 700
Glen’s Vodka 37.5% Bottle 700
Gordons London Dry Gin 37.5% Bottle 700
Pimms #1 25.0% Bottle 700
Smirnoff Red Vodka 37.5% Bottle 700
Three Barrels Brandy 40.0% Bottle 700

Spirits RTD / RTS brand ABV Pack Size ml
Bacardi Breezer 4.0% Bottle 275
Gordons Gin & Schweppes Tonic 6.4% Can 250
Ibiza Ice 5.5% Bottle 330
Jack Daniels & Cola 6.0% Can 330
Smirnoff Ice 4.0% Bottle 275
WKD Blue 4.5% Bottle 275