Alcohol duties guidance

Please note: alcohol duties guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Beer Duty
If you’re a brewer or packager, find out what duties you are responsible for, when you need to pay and discounts you could get

Cider Duty
Find out if you need to register for Cider Duty as a commercial cider or perry maker and how to submit returns and payments

Wine Duty
Find out if you need to register for Wine Duty as a wine or made-wine producer and how to submit returns and payments

Spirits Duty
Find out how to become licensed as a spirits producer, submit production returns and make spirits duty payments

Spirit drinks with a protected Geographical Indication
How to apply for verification under the Spirit Drinks Verification Scheme, and what happens if you don't

Denatured alcohol: producing, stocking, distributing, selling and using
What denatured alcohol is, and how you apply for authorisation to produce, stock, distribute, sell or use it

Alcohol products: sell duty-free or duty paid
Find out how you can sell duty-free or duty-paid alcohol products through airlines, on ships, in export stores and in duty-free shops

The Alcohol Wholesaler Registration Scheme (AWRS)
Find out if you need to apply to register for the Alcohol Wholesaler Registration Scheme (AWRS)