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There are a number of different types of duty on alcohol
Different rates of duty apply to each.
This guide gives information about each type of alcohol duty and provides links to additional information.
Notice 226 Beer duty gives guidance on the production, storage and accounting for duty on beer. It also provides general information on:
Notice 162 Cider Production gives guidance on the production of cider and perry for sale in the UK. It also provides general information on:
Notice 163 Wine Production gives guidance on the production of wine and made-wine for sale in the UK. It also provides general information on:
Notice 39 Spirits production in the United Kingdom gives guidance on the production of spirits in the UK, including:
Reliefs are available from duty when alcohol is used as an ingredient in the manufacture of other products such as confectionery. Information on this is in Notice 41 Alcoholic Ingredients Relief.
While spirits are usually used duty paid, it is possible to use duty free spirits in the manufacture of certain products or for medical or scientific purposes. Notice 47 Duty free spirits: use in manufacture or for medical or scientific purposes gives more details.
Similarly, relief is available from duty when spirits denatured with specified substances are used in some manufacturing processes. Further information is in Notice 473 Production, distribution and use of denatured alcohol.
The current rates of duty can be found in the Alcohol duty rates section of our site.
If you are in any doubt or would like further help you can ring the Excise and Customs Helpline on Tel 0300 200 3700.
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