Due to the presence of lone pair of electron the bond angle decreases
In ethanol the oxygen of —OH group is bonded to the sp3 hybridised carbon by a sigma bond. The —C—O—H bond angle in ethanol is less than the tetrahedral angle (109∘28′) due to larger repulsions between the lone pairs of repulsions between the lone pairs of oxygen. Hence it is 104∘ in ethanol