Non-alcoholic drink Non-alcoholic drink An alcohol-free or non-alcoholic drink is a version of an alcoholic drink made without alcohol, or with the alcohol removed or reduced to almost zero. These may take the form of a non-alcoholic mixed drink (a "virgin drink"), non-alcoholic beer ("near beer"), and "mocktails", and are widely available where alcoholic drinks are sold. Labels that state the actual alcohol by volume help citizens from unknowingly becoming inebriated or drunk drivers. Sparkling apple cider, soft drinks, and juice naturally contain trace amounts or no alcohol. Some fresh orange juices are above the UK 'alcohol free' limit of 0.05% ABV,
Wine equalisation tax Wine equalisation tax Wine equalisation tax is a tax imposed on wine made, imported, exported or sold by wholesale in Australia. It is applied at 29% of the wholesale value of wine. In Australia, wine is taxed differently to other alcoholic beverages. While other beverages are taxed based on their alcohol content, wine is taxed at a flat 29% rate, which, on a per standard drink basis, generally makes tax on wine less than other alcoholic beverages. A number of rebates are available to wine producers based in Australia and New Zealand, with eligible produces originally able to claim up