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HMRC internal manual

Debt Management and Banking Manual

From
HM Revenue & Customs
Updated
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Debt and return pursuit: Excise Duties (other than APD): Who is liable to pay the debt? Duty on wine, made-wine, cider and perry?

Duty is charged on the quantity of wine, cider, etc, according to its alcoholicstrength.

Under the Alcoholic Liquor Duties Act 1979 (ALDA 1979), any person, in premises in the UK,and not for “own use, producing”

  • wine or made-wine (licensed producer)
  • cider or perry (registered maker)

must obtain an excise licence in respect of those premises.

Duty is due when the wine or cider is deemed to have been produced, which is the point inthe fermentation process when the strength first exceeds 1.2% abv (alcohol by volume).However, in practice, producers and makers may move their products between registered orlicensed sites without paying duty (in duty suspension).

Duty is charged when the product finally leaves the authorised premises, for sale.

See X-5 Wine and Cider Guidelines.

The registered maker or licensed producer

Duty is payable when the wine or cider leaves duty suspension.

Licensed producers and registered makers must file monthly returns to the CentralCollection Unit (CCU), Southend, by the 15th of the following month under as appropriate

  • Regulation 23 (1) (a) of the Wine and made-wine Regulations 1989 [S.I 1989/1356])
  • Regulation 23 (1) of the Cider and Perry Regulations 1989 [S.I 1989/1355].

Where the 15th day is not a working day, the due date is the last working day beforethe 15th.

Regulation 23 (1)(b) of the Wine and made-wine Regulations 1989, provides:

“(1) Save as the Commissioners otherwise allow

every licensed producer [registered maker] shall-

(b) not later than the fifteenth day of the accounting period following that in which thecharge to duty was incurred

pay to the Collector or such other person as aforesaid the amount due.”

There is a similar provision in Regulation 23 (1)(b) of the Cider and Perry Regulations1989. Where the 15th day is not a working day, the due date is the last working day beforethe 15th.