Food, Drink & Hospitality UK-wide

Get approved and pay duty as an alcohol producer: beer, spirits, wine and cider

If you brew beer, distil spirits, make wine or cider, ferment other products or malt grain, you must hold an HMRC Alcoholic Products Producer Approval (APPA) before you start producing. This guide walks you through getting approved, submitting duty returns, registering as a wholesaler, claiming Small Producer Relief, protecting a geographical indication, licensing a taproom and controlling grain dust in malting.

Guide summary

Apply for HMRC Alcoholic Products Producer Approval (APPA) at least 45 working days before you start producing beer, spirits, wine, cider or malt. You cannot start production before approval. After approval, submit monthly duty returns and pay duty by the 25th. If you sell alcohol wholesale to other businesses, register for the Alcohol Wholesaler Registration Scheme (AWRS) before trading.

  • Apply for APPA at least 45 working days before production
  • Do not start production before receiving APPA
  • Submit monthly duty returns by the 15th of each month
  • Pay alcohol duty by the 25th of each month
  • Duty rates (Feb 2026): spirits £33.99, beer £22.58, cider £10.39 /litre pure alcohol
  • Wine duty £26.61-£30.62 /litre pure alcohol (Feb 2026)
  • Register for AWRS if selling alcohol wholesale to businesses
  • Apply for AWRS at least 45 working days before wholesale trading
  • Check suppliers' AWRS registration before buying wholesale
  • Products at or below 1.2% ABV do not need APPA
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You cannot make alcohol first and seek approval afterwards. Whether you brew beer, distil spirits, make wine or cider, ferment other products or malt grain, you must hold an HMRC Alcoholic Products Producer Approval (APPA) before any production begins. This applies wherever you are in the UK.

HMRC needs your application well ahead of your first production run, so apply early. The sections below take you through approval, duty returns, wholesale registration, relief, name protection, premises licensing and dust control in order. Work through them in sequence — approval comes first, and most of the later steps depend on it.

A. Get your producer approval (APPA)

APPA is the single HMRC approval that every alcohol producer needs before production, whether you make beer, spirits, wine, cider, other fermented products or you malt grain. There is no separate licence per drink type. Apply early so your approval is in place before your first run. The figures and lead time are in the snippet below.

B. Submit duty returns and pay duty

Once approved, you account for alcohol duty through the HMRC Manage your Alcohol Duty service. You submit a return for each period and pay the duty owed, including on spirits, wine and cider. This applies across the whole UK. The return frequency and payment dates are in the snippet below.

C. Register if you sell wholesale (AWRS)

If you sell alcohol — including beer and spirits — to other businesses for resale, you must hold Alcohol Wholesaler Registration Scheme (AWRS) approval before you start trading wholesale. This is a UK-wide HMRC requirement. Trade buyers must check your AWRS number before buying from you, so register in good time.

D. Claim Small Producer Relief if eligible

Small producers can pay reduced alcohol duty under Small Producer Relief. If your annual production is below the threshold, you claim the relief through your duty returns wherever you are in the UK. The eligibility thresholds and reduced rates are in the snippet below.

E. Protect a geographical indication (Scotch Whisky etc.)

Some spirit names are protected geographical indications. If you make a product such as Scotch Whisky, you can only use the name when your product meets the rules for it, and the protection stops others misusing it. This protection applies across the UK.

F. Get a premises licence if you sell to the public on site

If you sell alcohol to the public at your site — a taproom, shop or cellar door — you need a premises licence. In England and Wales this is granted by your local council under the Licensing Act 2003. In Scotland you apply to the local licensing board under the Licensing (Scotland) Act 2005, and your premises manager needs a personal licence. In Northern Ireland licensing runs under the Licensing (Northern Ireland) Order 1996.

G. Control grain dust in malting

Malting involves extensive grain handling, and grain dust is a respiratory hazard. Breathing it in can cause occupational asthma, so you must assess and control exposure under the Control of Substances Hazardous to Health Regulations 2002. This is enforced by the Health and Safety Executive (HSE) in Great Britain and the Health and Safety Executive for Northern Ireland (HSENI) in Northern Ireland.

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    1. Apply for APPA well ahead of production

    Apply to HMRC for your Alcoholic Products Producer Approval before you start making alcohol, allowing the full lead time set out in the approval guidance. Production cannot begin until approval is granted.

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    2. Enrol in the Manage your Alcohol Duty service

    Once approved, enrol in the HMRC online service you will use to file returns and pay duty.

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    3. Set up your monthly duty returns

    Set up your returns so you can account for duty on each production period and pay on time, including on spirits, wine and cider.

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    4. Register for Small Producer Relief if eligible

    If your annual production is below the threshold, claim Small Producer Relief through your returns to pay reduced duty.

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    5. Apply for AWRS before selling wholesale

    If you will sell to trade buyers for resale, get AWRS approval before any wholesale trading starts.

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    6. Get a premises licence if selling on site

    If you will sell to the public at a taproom, shop or cellar door, apply for a premises licence under the regime for your nation before you open.

What to do next

Alcohol producers are still food businesses. As well as your HMRC approvals, you must register your premises and meet food hygiene law. Work through the food-safety spine in Register and run a safe food and drink manufacturing business, then confirm you are covered with the food and drink manufacturer compliance checklist.

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