Guidance and regulation

Find the full rates of duty and calculation examples that apply if you make, import or hold beer, cider, spirits, wine or other fermented products.

• From: HM Revenue & Customs
• Updated: 29 June 2023

Who can get the relief, when to check your eligibility and how to work out your discounted duty rates.

• From: HM Revenue & Customs
• Updated: 17 October 2023

The figures you’ll need and how to use them to work out your discounted duty rates.

• From: HM Revenue & Customs
• Updated: 29 January 2024

Use the online calculator to find out your Alcohol Duty rates.

• From: HM Revenue & Customs
• Updated: 17 October 2023

Find out how to pay your Beer Duty.

• From: HM Revenue & Customs
• Updated: 14 February 2024

If you trade in draught products, find out if you could pay a reduced rate of Alcohol Duty.

• From: HM Revenue & Customs
• Updated: 25 August 2023

How to pay Wine or Cider Duty, and how long it takes for your payment to reach HMRC.

• From: HM Revenue & Customs
• Updated: 17 April 2024

Use the online service or print and post form (EX597) to claim relief on excise duty when you use alcohol in the production or manufacture of eligible articles.

• From: HM Revenue & Customs
• Updated: 8 November 2018

Find out how to work out your annual alcohol production if you’re part of a group, or you merge with, or separate from another business.

• From: HM Revenue & Customs
• Updated: 29 June 2023

Find out if you can use the Excise Payment Security System when paying the duty due on excise goods released for consumption in the UK.

• From: HM Revenue & Customs
• Updated: 2 March 2021

Find out about temporary changes to the destruction of spoilt beer, cider, wine or made-wine if you're a brewer, cider producer, wine maker or publican.

• From: HM Revenue & Customs
• Updated: 14 July 2020

Find out the criteria that HM Revenue and Customs use to assess your application to use the EPSS.

• From: HM Revenue & Customs
• Updated: 2 March 2021