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How Have Alcohol Producers Changed the Alcohol Content of Their Products? A Descriptive Analysis of Reformulation in
Colin Angus1, Luke Wilson1, Sarah Jackson2
1Sheffield Addictions Research Group, School of Medicine and Population Health, University of Sheffield, Regent Court, Sheffield, UK.
Introduction:
In August 2023, the United Kingdom introduced alcohol taxation reforms designed to encourage alcohol producers to lower the alcoholic strength of their products. This study aims to quantify the extent of reformulation of alcoholic drinks sold in the off-trade in Great Britain between 2018 and 2025 and explore the role the tax reforms may have played.
Methods:
We used continuous longitudinal data on alcohol purchases from Worldpanel by Numerator's Take Home data to examine changes between 2018 and 2025 in the mean alcohol-by-volume (ABV) of all alcohol sold, identify specific product reformulations and examine how their timing related to the 2023 tax reforms. We also explored growth in the < 3.5% ABV beer market, for which tax rates were cut in the reforms.
Results:
The average ABV of all alcohol rose from 17.2% in late 2018 to 17.7% in June 2022, before falling to 16.7% in December 2025. We identified 557 reformulations, of which 50% were for wine and 17% were for beer. Reformulations increased substantially following the reforms, with the proportion of the beer market, measured in pure alcohol, sold below 3.5% ABV increasing from 1.1% in 2022 to 18.1% in 2025.
Discussion And Conclusions:
Our findings suggest that the 2023 UK alcohol tax reforms appear to have contributed to an increase in reformulations that reduced the strength of alcoholic drinks. In turn, these may have played a role in reductions in the overall ABV of alcoholic drinks purchases. Following the reforms, there was a large and immediate increase in the market share of lower-strength beers.
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