There are special rules which govern the production, storage and accounting for duty on wine. The definition of wine in the Alcoholic Liquor Duties Act 1979 states that wine is 'any liquor which is of a strength exceeding 1.2% and which is obtained from the alcoholic fermentation of fresh grapes or of the must of fresh grapes, whether or not the liquor is fortified with spirits or flavoured with aromatic extracts'.

The rules also apply to a class of drinks known as 'made-wine' which describes a wide variety of drinks that do not fall under the heading of spirits, wine, beer or cider but are made from the alcoholic fermentation of any substance or the mixing of wine with another substance. The most common product in this category is alcopops.

HMRC has recently updated Notice 163 entitled Wine Production. The new version of the notice cancels and replaces the previous version published in July 2018. The notice has been updated to advise of an updated address for sending completed monthly duty returns.

Source: New feed