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Technical Information, VAT, Duty and Interest Rates

Typical duty rates

The table below gives the typical rates of duty on some of the most common products. All information correct as at March 2017.

The figures and quantities shown in the table are provided as a guide only and do not replace or override any official tables and notifications of rates.

The amounts represent the duty only. With the exception of heating oil, VAT is also due at 20% in addition to duty. VAT is due on heating oil at 5%.

Table of typical
duty rates
DutyAmount paid
Spirits £28.74 per litre of alcohol For a typical 70cl bottle of spirits of 37.5% strength, the duty is £7.54
Beer £19.08 per hectolitre for each 1% of alcohol by volume For a typical 330ml bottle of strong beer at 5% the duty is £0.31
Wine - non sparkling £288.65 per hectolitre for non sparkling wine exceeding 5.5% but not 15% alcohol by volume For a typical 75cl bottle of table wine, the duty is £2.16
Sparkling wine £369.72 per hectolitre for sparkling wine exceeding 8.5% but not 15% alcohol by volume For a typical 75cl bottle of Champagne, the duty is £2.77
Cigarettes 16.5% of the retail price plus £207.99 per 1,000 cigarettes For a typical packet of 20 cigarettes costing £9.95 the duty is £5.80
Cigars £259.44 per kg For a typical packet of 5 cigars such as Hamlets (7.5g), the duty is £1.95
Hand rolling tobacco £209.77 per kg For a 25g packet the duty is £5.24
Pipe tobacco £114.06 per kg For a 25g packet, the duty is £2.85
Road fuel (Diesel or unleaded petrol) 57.95p per litre or
£2.63 per gallon
Heating oil Domestic heating oil (kerosene) 0.00p
Gas oil, such as used in schools and power stations etc, 11.14p per litre
Bio diesel*(made from waste cooking oil)  

*A proposed increase for hydrocarbon oil is due August 2012 
57.95p per litre used as road fuel, less Isle of Man rebate 2.20p per litre11.14p per litre as off-road fuel Effective IoM duty rate of 55.75p per litre 

All hand rolling tobacco and cigarettes sold in the Isle of Man or UK must now carry this mark:

Cigarette and tobacco duty paid label

Most spirits of 30% abv or more in 35cl containers or above, if offered for sale in the Isle of Man or UK, must carry this duty stamp:

Duty stamp for spirits

If they don't they may be illegal.

 

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