Alcohol duties guidance
Please note: alcohol duties guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.
Alcoholic products producer approval
Check if you need an alcoholic products producer approval (APPA)
You'll need approval from HMRC to produce beer, cider, spirits, wine, and other fermented products in the UK.
Apply for an alcoholic products producer approval (APPA)
Apply for approval from HMRC to produce beer, cider, spirits, wine, and other fermented products in the UK.
Manage your Alcohol Duty online
Get access to the Alcohol Duty online service
Enrol for the Manage your Alcohol Duty online service if you’re an approved alcoholic products producer.
Submit your Alcohol Duty return
Use the online service to submit Alcohol Duty returns for alcoholic products, including beer, cider, spirits, wine, and other fermented products.
Alcohol Duty rates
Alcohol Duty rates
Check the rates of duty for beer, cider, spirits, wine, and other fermented products.
Work out how much Alcohol Duty you need to pay
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.
Check if you can pay less Alcohol Duty on draught alcoholic products
If you trade in draught products, find out if you could pay a reduced rate of Alcohol Duty.
Further guidance
Apply for the Spirit Drinks Verification Scheme
Find out how to apply for verification and what happens if you do not.
Denatured alcohol: producing, stocking, distributing, selling and using
What denatured alcohol is, and how you apply for authorisation to produce, stock, distribute, sell, or use it.
Selling duty-free or duty paid alcohol and tobacco products
Find out how you can sell duty-free or duty-paid alcohol products through airlines, on ships, in export stores, and in duty-free shops.
The Alcohol Wholesaler Registration Scheme (AWRS)
Find out if you need to apply to register for the Alcohol Wholesaler Registration Scheme (AWRS).
HMRC email updates, videos and webinars for Alcohol Duty
Learn more about the support available for Alcohol Duty.
Alcohol Duty: detailed information
Find out about the changes to Alcohol Duty, including the rates of duty and the new reliefs for draught products and small producers.
