Alcohol Duty – Wine and made-wine, post duty point dilution
Legislation is being introduced which provides for penalty and forfeiture provisions for anyone diluting wine and made-wine after the excise duty point has passed, if that dilution would have resulted in a higher amount of duty being payable. The change will come into operation on 1 April 2020.
A made-wine is an alcoholic drink that is not classed as a spirit, beer, wine of fresh grape or cider. Examples include fruit wines and flavoured ciders.
Announcement of the intention to legislate against post duty dilution was first announced in the 2018 UK Budget.
Further details can be obtained by contacting the Advice Centre on 648130 or email customs@gov.im
