WINE03110 - Production process: what is wine and other fermented product?

Wine is an alcoholic drink produced by fermenting the juice of fresh grapes or the must (juice) of fresh grapes. It has an alcoholic strength exceeding 1.2% alcohol by volume (abv) but not exceeding 22% abv. Wine may be still or sparkling.

Other fermented product is the term used to describe 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.

A full definition of wine and other fermented product is in The Finance (No. 2) Act 2023, Schedule 6, paragraphs 11 and 12.

Wine and other fermented product are liable to UK excise duty once it has been produced (that is the point in fermentation when the strength first exceeds 1.2% abv) or when it is imported into the UK.

The relevant legislation is in paragraphs 47 and 48 of The Finance (No. 2) Act 2023.

Excise duty is remitted on any wine not exceeding 1.2% abv.