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

Spoilt wine: exclusions

Officers should ensure that licensed wine producers do not include in their relief claims:

  • adulterated wine, that is, wine containing additions which have not been approved by HMRC
  • wine that has been diluted after the duty point

The relevant regulation is 26(4) of the Wine and Made-wine Regulations 1989.