Alcohol Duty Advice

[Simondowey]

As part of a university group project we have theoretically set up a gin business involving the mixing and flavouring of gin. We plan to buy in gin from UK/EU suppliers. Can someone tell me would we have to pay alcohol duty on this/get a compounders license or what would be the law behind this?

 

[Scalloway]

If you are going to buy the spirit to sell on you will need a licence. Duty becomes payable when the spirits pass a duty point. This is generally when they leave duty suspension for release onto the UK market or when they’re consumed.

More information here on duty and spirits.

https://www.gov.uk/guidance/spirits-duty

More information on holding spirits before duty is paid is here.

https://www.gov.uk/guidance/receiving-storing-and-moving-excise-goods

There is more information here.

https://www.gov.uk/topic/business-tax/alcohol-duties

 

[Mr D]

As part of a university group project we have theoretically set up a gin business involving the mixing and flavouring of gin. We plan to buy in gin from UK/EU suppliers. Can someone tell me would we have to pay alcohol duty on this/get a compounders license or what would be the law behind this?

Ah, where were such groups when I was at university?
All we had were theoretical historical stuff and a trip to a game event.
Sounds great that you are getting involved in gin. Wouldn't mention it to any future employers in case they get the wrong (or right!) idea about you.