Policy paper

Alcohol Duty: registration of alcohol wholesalers

This Tax Information and Impact Note is about Alcohol Duty and the registration of alcohol wholesalers.

Documents

Alcohol Duty: registration of alcohol wholesalers

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Details

This measure will introduce a requirement for wholesalers of alcohol, at or after the duty point, to be registered with HM Revenue and Customs. Existing and new businesses trading wholesale in alcohol will be required to submit an application for registration.

Published 10 December 2014