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Tax on home made wine (Read 8594 times)
triumph
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Tax on home made wine
Jun 29th, 2008 at 10:15am
 
Hi all.
I have returned to the UK after spending 26 years in Italy, where it is common to make your own country wine for family consumption, flavoured grappa, liqeuers, etc. (obtained using 95% proof alcohol abvailable in the supermarkets).
Even in restaurants and hotels one is often offered the best ever grappa that nonno has made to finish off the meal (yeah right, nonno made it..).
But nobody has heard of brewing you own beer, and everyone frowned at the thought of making you own beetroot, carrot or rose petal wine! Naturally, if it's not made from fresh grapes, then it's not wine! End of story.
However, there are recently many micro-breweries cropping up all over Italy where pubs can brew and sell their own quality beer on the premises.
I was wondering, apart from production costs, economies of scale, etc.,  what tax implications there would be in making, selling or offering any of the above in the UK, whether for sale in a pub, wine making circle, farmhouse B&B or family & friends?
Anyone know?
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scottyboy
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Re: Tax on home made wine
Reply #1 - Jun 29th, 2008 at 12:40pm
 
Its illegal in the uk to sell home made wine etc. Your not even allowed to offer it as a raffle prize. You would have to apply for a licence and you have to pay thew good oul tax a heafty wack a money. Big styley.
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lockwood1956
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Re: Tax on home made wine
Reply #2 - Jun 30th, 2008 at 10:29am
 
You aren't allowed to sell it or offer it as a prize as already stated, but you can apply for a licence to do so, the licence application is very straight forward, and the process is simple (but very very rigorously enforced) the duty is £1.26 per litre

regards
Bob
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Re: Tax on home made wine
Reply #3 - Jun 30th, 2008 at 3:58pm
 
Bob,
That's very useful--do you know what  %abv, that £1.26 is based on ?
Is there a "sliding scale" ?
Wink Wink
F.T.
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lockwood1956
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Re: Tax on home made wine
Reply #4 - Jul 6th, 2008 at 4:46pm
 
that was for wines from 10 to 15% as far as my memory serves me
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Andrew
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Re: Tax on home made wine
Reply #5 - Jul 15th, 2008 at 9:12am
 
According to the Revenue & Customs website  Multimedia File Viewing and Clickable Links are available for Registered Members only!!  You need to Login or Register  :- This is a 51 page document advising on the storage, manufacture and selling of wines.

There are four duty bands for still wine and made-wine. These are exceeding:

1.2% abv. but not exceeding 4.0% abv. £59.87 per hectolitre
4.0% abv. but not exceeding 5.5% abv. £82.32 per hectolitre
5.5% abv. but not exceeding 15.0% abv. £194.28 per hectolitre
15.0% abv. but not exceeding 22.0% abv. £259.02 per hectolitre

Any wines exceeding 22.0% abv. are dutied as spirits. If wines are fortified with spirits, they may still be classified as wines for duty purposes, but see paragraph 23.7 which explains the fortification limits.
The duty rates for both cider and wine are structured in bands according to the strength of the product and whether it is sparkling or not. They are stated as amounts per hectolitre (100 litres).

The duty bands are set out below and your local Customs and Excise Office will advise you of current rates on request.

Duty is remitted on any wine or cider not exceeding 1.2% abv when it is sent out from your entered premises. To qualify for remission you must record details of the manufacturing operations in your production records.

If you intend to produce low strength wine or cider by removal of alcohol, you should consult your local Customs and Excise Office who will advise you on any revenue requirements that may affect the process you intend to employ.


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For a standard wine bottle the duty will be around £1.56.

Selling the alcohol is easy, just get a licence.
Producing it there is far more red tape involved. See the above links.
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Re: Tax on home made wine
Reply #6 - Jul 11th, 2012 at 5:49pm
 
If you were to ask Italians they would say there is always a way around all the regulation.  I should know, I am one.  However I would take proper tax advice if you are serious and work that into the price.  Tax should not be a reason not to go ahead with any venture.  Good luck
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