From the BTA
Alcohol
It is often recommended that people with tinnitus should abstain from alcohol, with red wine frequently coming in for special criticism. Once again, there seems little hard evidence to justify these statements. The majority of the evidence that is available suggests that alcohol is more frequently helpful rather than harmful with respect to tinnitus. There have, however, been some pieces of research that have identified particular groups of people such as teenagers for whom alcohol does seem to be associated with increased levels of tinnitus.
As with foods, a trial withdrawal and reintroduction would seem to be the sensible way for an individual to establish whether alcohol is related to the level of tinnitus.
A word of caution needs to be sounded here: some people find that alcohol actually helps their tinnitus. We should all keep our alcohol consumption within safe limits and people with tinnitus are no exception to this rule. The government advises that people should not regularly drink more than 3 to 4 units of alcohol per day for men (equivalent to a pint and a half of 4% beer) and 2-3 units of alcohol per day for women (equivalent to a 175 ml glass of wine).