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Beer is calculated by converting the bulk litres into Hectolitres and multiplying by the ABV figure declared. »Ê¹ÚÌåÓýapp current excise duty rate is then applied to this figure.

To find the excise duty on 150 cases of Beer each containing 24 bottles of 33cl 5% ABV.

Convert to bulk hectolitres:

(24 x 0.33)/100 x 150 = 11.88hl

»Ê¹ÚÌåÓýapp bulk Hectolitre figure is multiplied by the declared ABV amount:

11.88 x 5 = 59.4 hl%ABV

Obtain the duty rate from Part 12, Volume 1 of the Tariff.

Multiply the hl%ABV amount by the current Beer duty rate. This duty rate is £11.89 in 2002.

»Ê¹ÚÌåÓýapp duty on 150 cases is: £11. 89 x 59.4 = £706.26.