HM Revenue and Customs publishes estimates of the revenue effects of alcohol duty rate changes on its website:
The duty rate on still cider and perry exceeding 1.2 per cent. abv and not exceeding 7.5 per cent. abv is £31.21 per hectolitre of product. The duty rate on beer is £16.15 per hectolitre per cent. of alcohol in the beer. Hence, the duty rate on beer will vary depending on its alcoholic strength, whereas cider pays the same amount of duty regardless of its strength within the 1.2 per cent.—7.5 per cent. strength band. Any beer with abv in excess of 1.93 per cent. will pay higher duty per hectolitre than cider between 1.2 per cent. abv and 7.5 per cent. abv.