Alcohol Duty: payments and reliefs

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.

Pay Alcohol Duty
How to pay Alcohol Duty if you are an approved alcoholic products producer, and how long it takes for your payment to reach HMRC.

Check if you’re eligible for Small Producer Relief on Alcohol Duty
Who can get the relief, when to check your eligibility, and how to work out your discounted duty rates.

Find out your Alcohol Duty rates if you’re eligible for Small Producer Relief
Use the online calculator to find out your Alcohol Duty rates.

Claim Alcoholic Ingredients Relief
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.

Pay excise duty without a guarantee
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.

How your business set up can affect your eligibility for Small Producer Relief
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.

Alcoholic Ingredients Relief (Excise Notice 41)
Find out about Alcoholic Ingredients Relief, which is the repayment of excise duty charged on spirits, beer, wine, other fermented products and cider.

Excise Payment Security System (EPSS): authorisation criteria
Find out the criteria that HM Revenue and Customs use to assess your application to use the EPSS.

Reliefs from Alcohol Duties
You may qualify for relief from Alcohol Duty if you use alcohol as an ingredient, or for medical, scientific, and manufacturing purposes.