Changes to UK alcohol tax rates were implemented on August 1, 2023. The UK government calls this an alcohol duty, but it is an excise tax charged at the point of production or importation of drinks of alcoholic strength exceeding 1.2 percent alcohol by volume (ABV) – the percentage of pure alcohol per liter of product.
Attaché Report (GAIN)

United Kingdom: Exporter Guide

The UK has strong social and cultural ties to the United States, demonstrated by the similarities in consumer trends in the retail and food-service markets.