The UK’s tax authority, His Majesty’s Revenue and Customs (HMRC) has published new regulations and updated guidance on alcohol duty, detailing implementation rules under the Finance (No. 2) Act 2023.
The Alcohol Duty Regulations SI 2025/96, effective from 1 February 2025, introduce provisions on spoilt products, producer approvals, personal use exemptions, penalties, and goods removal procedures.
The regulations also cover transitional arrangements for existing licences and approvals, adjustments to duty payments, and revocations of prior rules. HMRC’s updated Alcoholic Products Technical Guide provides further clarification for businesses involved in production, packaging, imports, and exports.
