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HMRC internal manual

Spirits Production Manual

HM Revenue & Customs
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Law, Policy and Application - Distillation periods


(1) A distiller shall conduct his operations in separate distillation periods for each class of spirits.

(2) A distiller may conduct his operations so that more than one distillation period is in progress at any one time.

(3) In respect of each batch of wort which he makes, the distiller shall specify to which distillation period it belongs, and a distillation period shall commence at the date when production of the earliest of the wort in it commences

(4) Each distillation period shall end when all the wort specified to belong to it has been distilled and the feints and spirits produced there from have been conveyed into their receivers and account has been taken of them.

(5) Save as the Commissioners may otherwise allow, a distiller shall conduct his operations so that the distillation period exceeds one month in length – TSR Regn 10

Policy and Application

Distillers must work in distillation periods. Separate periods must be specified for each class of spirits produced.

You may permit distillers to work in periods longer than one month, provided their records can establish that the grain useage over the period is consistent with the spirits produced.