An excise duty is a tax applied to specific goods at the time of production, sale, and consumption. Typically, it is implied at the point of manufacturing.
Primarily, excise duty is applicable to businesses, but they pass the burden to the customers by increasing prices.
In the UK, excise duty covers the four main categories of the goods, including:
Tobacco: Includes chewing tobacco, rolling tobacco, cigars, and cigarettes
Alcohol: Includes cider, spirits, wine, and beer
Hydrocarbon Fuels: Includes road fuels, biofuels, heavy fuels, and light fuels
Gambling Activities: Includes online games involving money, the National Lottery, bingo, and machine games.