Regulatory penalties: overview
The general guidance regarding excise civil penalties is contained in the Excise Civil Penalties manual. This should be read in conjunction with this manual.
Scope of this guidance
This guidance covers the civil penalties which are available for breaches of the Wholesaling of Controlled Liquor Regulations (WCLR 2015). Section 88E2(d) of ALDA 1979 makes provision for penalties to be imposed by regulations of an amount which must not exceed £1000 for a contravention of the WCLR 2015 or any condition or restriction imposed under Part 6A of ALDA.
The WCLR 2015 provide for a fixed penalty of £500 for each breach.
Civil penalties under the WCLR 2015 serve the same purpose as other excise civil penalties – to encourage accurate and timely compliance with the scheme’s requirements and help change behaviours.