Journey

Start a brewery or distillery

Launch a brewery, distillery, winery, or cidery in the UK

Food, Drink & Hospitality Starting Updated 3 November 2026

To make beer, cider, wine or spirits for sale you need approval from HMRC to produce alcohol, registration with your council as a food business and, if you sell to customers on site, a premises licence. If you sell to pubs, shops or wholesalers for resale, you also need HMRC approval as an alcohol wholesaler.

Choose your business structure

Most breweries and distilleries operate as limited companies for liability protection and investment purposes. Decide on your structure before starting any registrations.

Get approved and pay duty as an alcohol producer

How producer approval, monthly Alcohol Duty returns and Small Producer Relief work.

gov.uk

Apply for APPA now (opens in a new tab)

Apply at least 45 working days before you intend to start production. You will need your Unique Taxpayer Reference, a plan of your premises showing your equipment, and an estimate of how much alcohol you will produce in the next 12 months. HMRC may visit your premises before deciding.

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Check Small Producer Relief eligibility (opens in a new tab)

Use HMRC's guidance to calculate whether your production volume qualifies for duty relief and estimate your potential savings.

gov.uk

Register your food business now (opens in a new tab)

Register at least 28 days before production. Registration is free and cannot be refused, but your premises will be inspected and rated.

food.gov.uk

Download Safer Food, Better Business pack (opens in a new tab)

Free HACCP system designed for small food businesses. Choose the pack that best fits how you work, or build your own HACCP plan.

Train your staff in food safety

The law requires food handlers to be supervised and instructed or trained in food hygiene to suit their work, and HACCP staff to be adequately trained, but it does not require certificates.

Complete allergen control guidance

Implement comprehensive allergen management systems, including labelling, cross-contamination prevention, and staff training. Essential for all food and drink manufacturers.

Label your drinks

On pre-packed drinks over 1.2% ABV, show the name of the drink, the net quantity, the alcoholic strength as a percentage by volume, and the name and address of the business responsible for the label. The name, quantity and strength must appear in the same field of vision. Print mandatory information with an x-height of at least 1.2mm, or 0.9mm if the largest surface of the pack is under 80cm squared. Show a best before date, except on wine and on drinks of 10% ABV or more, which carry a lot number instead.

Food labelling requirements

The full list of mandatory label information, how to present it and when the exemptions apply.

gov.uk

Find your local licensing authority (opens in a new tab)

Contact your local council's licensing department to apply for a premises licence. You'll need to advertise your application and address the four licensing objectives.

Get a personal licence

Your Designated Premises Supervisor (DPS) needs a personal licence. This requires completing an accredited qualification (Level 2 award) and applying to the licensing authority.

Get approval to sell to other businesses

If you sell alcohol to pubs, shops, wholesalers or other businesses for them to resell, you need approval under the Alcohol Wholesaler Registration Scheme (AWRS). Breweries, spirit producers, wine producers and cider producers all fall within it, although a cider producer charged a nil rate of duty under Small Producer Relief does not. Apply to HMRC at least 45 days before you start these sales, and wait for approval before you trade.

Register as an alcohol wholesaler (AWRS)

Who needs AWRS approval, how to apply and what HMRC checks.

Find suitable production premises

Brewery and distillery premises must meet food hygiene standards, provide adequate space for equipment and storage, and comply with planning use classes. Consider environmental factors like drainage, noise, and odour.

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Apply for trade effluent consent (opens in a new tab)

Contact your water company to apply for trade effluent consent. Do this before installing brewing equipment so you understand discharge limits and costs.

Choosing the right business insurance

Start with the insurance the law requires: if you employ anyone, you must have employers' liability insurance with at least £5 million cover, and business vehicles need motor insurance.

Register for business taxes

Register for Self Assessment as a sole trader or for Corporation Tax as a limited company. Register for VAT once your taxable turnover goes over £90,000 in a 12-month period.

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Submit your first alcohol duty return (opens in a new tab)

Use the Manage your Alcohol Duty service to submit each return and get the reference you need to pay.

Keep production records and a duty account

Keep records of the materials and quantities you use, your processes (fermentations, additions, drawing off, bottling and packaging), the quantity and strength of products you produce, receive, send out, lose or destroy, your samples, imports, exports and receipts, and every stock-take with any discrepancy it finds. Keep an Alcohol Duty account summarising the duty due each month. Keep business records for 6 years, and get HMRC's agreement before destroying any that are younger.

Your duties as an employer under health and safety law

Every employer in Great Britain must ensure, so far as is reasonably practicable, the health, safety and welfare at work of its employees, and must not put other people at risk.

Hire production staff

If you employ people, register as an employer with HMRC, set up PAYE and enrol eligible staff in a workplace pension.

Planning your launch

  • Apply for your APPA at least 45 working days before you intend to start production, once you know your premises and equipment.
  • Register as a food business at least 28 days before you start.
  • Apply for AWRS approval at least 45 days before you sell to other businesses for resale.
  • Have your HACCP procedures, labels and record keeping ready before your first batch.
  • Submit your first Alcohol Duty return by the 15th of the month after your first month of production.

Official guidance