Excise Information Sheet 2 (2017): cooking wine and other cooking alcohol

This Information Sheet is for businesses involved in the production or movement to or from the UK of ‘cooking wine’ products.



HM Revenue and Customs has reviewed the current practice of treating cooking wines with a strength not exceeding 5% abv (alcohol by volume) as exempt from payment of excise duty. This practice will change in the future. All such products of a strength exceeding 1.2% abv will be subject to excise duty effective from 1 January 2018.

Published 28 July 2017