If you have a question about your application after you’ve sent it, write to:įor enquiries before you send your application, contact the excise enquiries helpline. If you’ve removed wine from your licensed premises to the UK home market, you may need a guarantee to cover any duty you owe until you’ve paid HMRC. You must pay duty on any wine going into the retail premises when it’s moved from the licensed premises. Retail premises, within or attached to your licensed premises, are not included in the licensed premises.
If you’re a commercial grower or lessee who plans to take out an excise licence, you must give a plan of where you’ll store the wine and the full address of the premises. You must show where your wine-making equipment will be sited on your premises, along with any identifiable markings on the equipment. You must also send plans of your premises with your application. You’ll need to fill in a separate form for each licence. You need a licence for each site where you’re going to produce wine to sell.
If you produce wine to sell and it’s more than 1.2% ABV, you must apply for a wine licence from HMRC and pay Wine Duty. You can only produce wine without a licence if it’s not for sale. If you want to make low strength wine by removing alcohol, you should contact the excise enquiries helpline who’ll advise you on the rules that may affect the process you use. You can move the wine using your commercial dispatch documents. But you must record details of the manufacturing operations in your production records. You do not pay duty on wine that has 1.2% ABV or less.