WINE08020 - Domestic consumption relief: entitlement
Entitlement to this relief (referred to as a domestic consumption allowance) is based on the quantity of wine produced in the preceding calendar year (January to December) and must not exceed the actual quantity produced. So if no wine is produced in the preceding calendar year, there is no entitlement to domestic consumption relief. No part of the entitlement can be carried forward from one year to the next.
Wine producers must record details in their business records of any wine used for their own domestic consumption or for drinking free of charge by their employees or guests. Further information, on the maximum quantity that may be sent out from the winery in any calendar year, can be found in paragraph 15.3 of Notice 163 (GOV.UK).
See also paragraph 3.3 of Notice 163 (‘can growers have their fruit made into wine by a licensed producer?’) and section 16 on vine leasing for domestic consumption.