A guide to alcohol duties and procedures

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Contents

Introduction

Beer duty

Cider duty

Wine and made-wine duty

Spirits duty

Exceptions and reliefs

Rates of duty on alcohol

Further help and information

 

Introduction

There are a number of different types of duty on alcohol

  • Wine and made wine duty.
  • Beer duty.
  • Cider and perry duty.
  • Spirits duty.

Different rates of duty apply to each.

This guide gives information about each type of alcohol duty and provides links to additional information.

Beer duty

Notice 226 Beer duty gives guidance on the production, storage and accounting for duty on beer. It also provides general information on:

  • registration of brewery premises
  • holding beer in duty suspension
  • measurement of quantity and strength
  • records to be kept
  • relief from duty
  • additions to beer
  • exports and drawback
  • other procedures and requirements

Cider duty

Notice 162 Cider Production gives guidance on the production of cider and perry for sale in the UK. It also provides general information on:

  • registration and entry of cider premises
  • holding cider in duty suspension
  • records to be kept
  • relief from duty
  • accounting for duty
  • other procedures and requirements

Wine and made-wine duty

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:

  • licensing and entry of winery premises
  • holding wine/made-wine in duty suspension
  • records to be kept
  • relief from duty
  • accounting for duty
  • other procedures and requirements

Spirits duty

Notice 39 Spirits production in the United Kingdom gives guidance on the production of spirits in the UK, including:

  • licensing
  • approval of your plant and manufacturing process
  • the records and accounts to be kept
  • construction and physical security of your plant and premises
  • the manufacturing process
  • taking account of, and warehousing, the spirits produced
  • CAP refund and levy relief schemes

Exceptions and reliefs

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.

Rates of duty on alcohol

The current rates of duty can be found in the Alcohol duty rates section of our site.

Further help and information

Notice 64 - Spirits in imported goods: Remission of excise duty.

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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