Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Spirits Production Manual

From
HM Revenue & Customs
Updated
, see all updates

Law, Policy and Application – Distiller’s Licence

Law

No person shall manufacture spirits, whether by distillation of a fermented liquor or by any process, unless he holds an excise licence for that purpose under this section(referred to in this Act as a ‘distiller’s licence’) – ALDAs12(1).

Policy and Application

Any one who manufactures spirits by any process must hold a distiller’s licence.

Law

An excise licence for the carrying on of a trade shall be granted in respect of one setof premises only, but a licence for the same trade may be granted to the same person inrespect of each of two or more sets of premises. – CEMAs 101(2).

Policy and Application

A separate licence is required for each set of premises where spirits are manufactured.

Law

Where an excise licence trade is carried on at any set of premises by two or more persons in partnership, then, subject to the provisions of any enactment relating to the licence or trade in question, not more than one licence shall be required to be held by those persons in respect of those premises at any one time – CEMA s101(3).

Policy and Application

Where spirits are produced by two or more persons in partnership, a single licence isto be issued in the joint names of the partners.