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

HMRC internal manual

Wine Guidance

HM Revenue & Customs
, see all updates

Wine production: strength and quantity of wine

Sections 8 and 9 of Notice 163 (GOV.UK) give detailed information on how to measure alcoholic strength and quantity for duty purposes. The legal basis is provided by section 2 of ALDA.