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

HMRC internal manual

Spirits Production Manual

HM Revenue & Customs
, see all updates

Technical guidance: Can a trader manufacture spirits in a still which has a capacity of less than 18 hectolitres?

ALDA section 12(5) (SPIR3090) gives us the power to refuse to issue a distiller’s licence to a trader whose largest still has a capacity of less than 18 hectolitres if a pot still, or, for continuous stills, if the throughput cannot reach that amount in an 8 hour shift.

This policy goes back some years and was implemented so that nobody would legally be able to manufacture spirits in small quantities in their own homes and so on. The control of such ‘distillers’ would obviously prove very difficult.

Applications in respect of a still with a capacity of less than 18 hectolitres are to be referred to the Alcohol Team, ESM.