Finance (No. 2) Act 2023

45 Alcoholic strength

(1) The “alcoholic strength” of an alcoholic product is the ratio, expressed as a percentage, of—

(a) the volume of the alcohol contained in the product, to

(b) the volume of the product (inclusive of the alcohol contained in it).

(2) The alcoholic strength of any alcoholic product is to be determined by reference to the product as at 20°C.

(3) The Commissioners may by regulations make provision about the means of ascertaining the alcoholic strength, weight or volume of any alcoholic product or other substance (including products or substances that are not in liquid form at 20°C) for the purposes of this Part.

(4) Regulations under subsection (3) may, in particular, include provision for ascertaining the alcoholic strength, weight or volume of anything contained in a bottle or container by reference to information given on the bottle or container or in documents relating to it.

(5) In this Part, “alcohol” means ethanol.