Finance (No. 2) Act 2023 (c. 30)

Part 2 U.K. Alcohol Duty

Chapter 4 U.K. Other reliefs and exemptions

General U.K.

72 Exemption: production for personal consumption U.K.

Alcohol duty is not charged on alcoholic products which—

(a) are produced, in the United Kingdom, by a person who produces alcoholic products only for the person’s own domestic use, and

(b) are not spirits.

Commencement Information

I1 S. 72 not in force at Royal Assent, see s. 120(2)

I2 S. 72 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(b) (with reg. 10)