What is the correct conversion rate for cans to 9L case equivalents for regulatory reporting?

Members use different approaches depending on whether they're converting packaged cans or calculating spirit equivalents for RTD/cocktail products.

**For canned beverages:** The straightforward method is to divide physical case sales by 3. Since 12 × 250ml cans = 3L in a physical case, three physical cases = 9L case equivalent. So simply divide your invoiced physical sales by 3 to get your 9L reporting figure.

**For RTD and spirit-based products:** Members use volume-based equivalency rather than a fixed ratio: - **Diageo's historical approach** — used 10× the volume as a case equivalent (so 90L of RTD = 1 × 9L case equivalent), based on the logic that spirits are ~40% ABV and RTDs are roughly 1/10th of that strength. - **Actual spirit content method** — some members calculate based on the actual spirit volume used to create the product. For example, if a 20L KeyKeg of a spirit-based RTD contains enough to make 125 cocktails with 4cl spirit each, that's 5L of spirit equivalent to report—described as "probably not the 'right' way" but "very logical and it works."

**Caveat:** Members noted uncertainty about which is the "official" method for regulatory purposes, so clarifying with your local regulatory body (HMRC/equivalent) on which approach they expect is recommended.