Alcohol misuse: tackling the UK epidemic - London
Alcohol misuse: tackling the UK epidemic - London
Alcohol misuse: tackling the UK epidemic - London
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BMA Board of Science<br />
Appendix 3<br />
Excise duty rates in <strong>the</strong> European Union<br />
Country Excise duty (pence) per unit of alcohol VAT (%)<br />
Beer Wine Spirits<br />
Austria 3.27 0 6.79 20.0<br />
Belgium 2.78 2.91 11.93 21.0<br />
Bulgaria 1.27 0 3.82 20.0<br />
Cyprus 3.27 0 4.11 15.0<br />
Czech Rep 1.41 0 6.43 19.0<br />
Denmark 4.65 5.09 13.68 25.0<br />
Estonia 2.54 4.11 6.61 18.0<br />
Finland 13.24 13.10 19.21 22.0<br />
France 1.76 0.21 9.86 19.6<br />
Germany 1.30 0 8.86 19.0<br />
Greece 1.83 0 7.43 19.0<br />
Hungary 3.52 0 6.43 20.0<br />
Ireland 13.52 16.88 26.68 21.0<br />
Italy 3.84 0 5.42 20.0<br />
Latvia 1.23 2.62 6.03 18.0<br />
Lithuania 1.37 2.69 6.29 18.0<br />
Luxembourg 1.30 0 7.07 15.0 *<br />
Malta 1.23 0 15.86 18.0<br />
Ne<strong>the</strong>rlands 3.42 3.65 10.21 19.0<br />
Poland 2.89 2.17 7.96 22.0<br />
Portugal 2.25 0 6.36 21.0 *<br />
Romania 1.27 0 5.36 19.0<br />
Slovakia 2.43 0 5.71 19.0<br />
Slovenia 4.68 0 4.71 20.0<br />
Spain 1.34 0 5.64 16.0<br />
Sweden 10.77 14.68 36.68 25.0<br />
<strong>UK</strong> 13.73 16.2 19.57 17.5<br />
* VAT rates lower for wine (12%)<br />
These data were calculated using excise duty rates from <strong>the</strong> Statistical handbook 2007 (British Beer<br />
and Pub Association, 2007). The price per unit of alcohol was calculated based on:<br />
Beer pence per pint at 5 per cent ABV<br />
Wine pence per 75cl bottle at 11 per cent ABV<br />
Spirits £ per 70cl bottle at 40 per cent ABV<br />
Number of units = Amount of drink (ml) x ABV (%)<br />
1000<br />
<strong>Alcohol</strong> <strong>misuse</strong>: <strong>tackling</strong> <strong>the</strong> <strong>UK</strong> <strong>epidemic</strong> 75
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