WINE14010 - Small Producer relief - Introduction and law

Small producer relief (SPR) was brought into effect on 1 August 2023 as part of the new alcohol duty system. Small producers of alcoholic products that meet the qualifying criteria will be able to pay a lower rate of Alcohol Duty.  

Part 2, Chapter 3 of The Finance (No. 2) Act 2023 and Part 3, sections 10-14 of The Alcoholic Products (Excise Duty) Regulations 2023 contain the legislation for SPR.