Updates: Wine Guidance (Please note this guidance manual has not yet been updated to reflect the changes following the end of the transition period)
2024
New pages added WINE05100 and WINE05110
Production process: what is wine and other fermented product?
Updated definition on other ferment product and added reference to The Finance (No. 2) Act 2023.
Security: Excise Payment Security System (EPSS)
Added Excise Notice Links, updated details of Notice 197
Security: revenue risk indicators
updated reference to CEMA
Legal entity: establishing the identity of a legal entity
updated reference to other fermented product.
updated references to other fermented products.
Introduction: law and regulations
updated references to other fermented product.
Amended to explain rates based on alcohol by volume.
Spoilt wine: introduction and law
Added reference to ALDA covering spoilt wine relief at present.
Added in a new paragraph on a wine producer's requirement to register for AWRS if selling duty paid alcohol to another business.
Updated made wine to other fermented product
Production process: what is sparkling wine?
Deleted sparkling wine as this has been replaced by banding based on alcohol by volume.
Fortification and classification
Amended made wine to other fermented product.
Duty point and moving wine in duty suspension: duty point
Updated references to The Finance ( No. 2) Act 2023.
Wine duty: duty return and payment
Added reference to The Finance (No. 2 ) Act 2023.
Domestic consumption relief: provision
updated reference to Alcoholic Product (Excise Duty) Regulations 2023.
Removals from/receipts in wine premises: exportation of wine
Added details on Northern Ireland exports and CDS
General provisions: fraudulent evasion of duty
updated reference to CEMA.
General provisions: false declarations
Updated reference to CEMA
Offences, assessments and penalties: inaccurate returns
Updated ALDA reference.
Regulation offences: spoilt wine or made-wine
Changed reference to existing ALDA and added OFP.
Regulation offences: wine and made-wine regulations
Edited ALDA reference
update to ALDA definition.
Added OFPs
Updated definitions
Introduction: law and regulations
Added updated contact details , reference to Finance (No. 2) Act 2023 and to the Windsor Framework Agreement.
2022
Removals from/receipts in wine premises: exportation of wine
Section added for small producers in Northern Ireland
2018
Added in a new paragraph on a wine producer's requirement to register for AWRS if selling duty paid alcohol to another business.