We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
This tax information and impact note makes miscellaneous technical changes to the holding and movement of excise goods legislation applicable in Northern Ireland. It will come into effect from 1 October 2024.
Who is likely to be affected Businesses that move excise goods (alcohol,…
We welcome views on the technical application of these draft regulations, which relate to the second phase of changes under the Alcohol Duty Review measure.
This review assessed the operation and effectiveness of the Spirit Drinks (Costs of Verification) Regulations 2013 (Charging Regulations) considering the aims and objectives of the legislation and whether they remain appropr…
The Spirit Drinks (Cost of Verification) Regulations 2013 (Charging…
The government welcomes views on these draft regulations, which relate to the first phase of changes under the Alcohol Duty Review measure and support the new primary legislation previously published.
Screening equality impact assessment for HMRC’s reform of alcohol duty rates and reliefs.
This measure increases duty rates under the revised structure on all alcoholic products produced in, or imported into, the UK in line with the Retail Price Index (RPI) and also increases the duty differential previously anno…
This measure makes changes to the duty system for alcoholic products, establishing common tax bands based on strength and introduces 2 new reliefs and a temporary easement for the wine industry.
This tax information and impact note is about changes to the movements of excise duty paid goods from 13 February 2023.
This measure makes changes to duty rates for alcoholic products, establishing common tax bands based on strength. It also introduces 2 new reliefs and a temporary easement for the wine industry.
This tax information and impact note is about changes to simplify moving goods from Great Britain or the Isle of Man to Northern Ireland from 1 April 2022.
This Tax Information and Impact Note is about businesses moving duty-free spirits and alcohol for denaturing from Great Britain to Northern Ireland.
This call for evidence seeks views on how well the alcohol duty system currently works and how it could be reformed.
First published during the 2019 to 2022 Johnson Conservative government
This measure introduces new sanctions regarding post duty point dilution
This assessed the extent to which the objectives established by the Charging Regulations had been achieved and whether they are still appropriate.
This measure deals with a new high strength cider and perry band for Alcohol Duty.
This tax information and impact note deals with the increase in duty rates on alcohol.
This measure increases the duty rates on alcohol manufactured in, or imported into, the UK by reference to the retail prices index (RPI).
Modernising alcohol taxes to tackle fraud and reduce burdens on alcohol businesses.
First published during the 2015 to 2016 Cameron Conservative government
This tax information and impact note applies to businesses and individuals responsible for accounting for excise duty prior to consumption of the alcohol.
This tax information and impact note details the changes to the criteria for claiming Alcoholic Ingredients Relief.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. Please fill in this survey (opens in a new tab).