Alcoholic Liquor Duties Act 1979

55 Made-wine: charge of excise duty. U.K.

(1) There shall be charged on made-wine—

(a) imported into the United Kingdom; or

(b) produced in the United Kingdom by a person who is required by subsection (2) below to be licensed to produce made-wine for sale,

a duty of excise at the rates shown in [F1 Schedule 1] to this Act and the duty shall, in so far as it is chargeable on made-wine produced in the United Kingdom, be charged and paid in accordance with regulations under section 56 below [F2 and with any regulations under section 1 of the Finance (No. 2) Act 1992].

(2) Subject to subsections (4) and (5) below, a person who, on any premises in the United Kingdom, produces made-wine for sale must hold an excise licence under this subsection in respect of those premises for that purpose.

(3) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F3

(4) A person who, in warehouse, produces made-wine for sale be rendering it sparkling in accordance with warehousing regulations need not hold an excise licence under subsection (2) above in respect of those premises.

[F4 (4A) A person who, on any premises, produces made-wine to which section 55A below applies by rendering it sparkling, need not on that account hold an excise licence under subsection (2) above in respect of those premises.]

(5) A person need not hold an excise licence under subsection (2) above in respect of premises on which he produces made-wine for sale so long as all the following conditions are satisfied in relation to the production of made-wine by him on those premises, that is to say—

(a) the duty chargeable on each alcoholic ingredient used by him has become payable before he uses it;

(b) the ingredients he uses do not include cider or black beer;

(c) he does not increase by fermentation the alcoholic strength of any liquor or substance used by him; and

(d) he does not [F5 render sparkling any made-wine other than made-wine to which section 55A below applies][F6 and

(e) he does not blend or otherwise mix—

(i) two or more made-wines, or

(ii) one or more made-wines and one or more wines

so as to produce made-wine the rate of duty applicable to which is higher than the rate applicable to at least one of the constituent liquors.]

[F7 (5A) For the purposes of subsection (5) above—

(a) the rate of duty applicable to any made-wine is that which is or would be chargeable under subsection (1) above on its importation into the United Kingdom; and

(b) the rate of duty applicable to any wine is that which is or would be chargeable under subsection (1) of section 54 above on its importation into the United Kingdom.]

(6) If any person who is required by subsection (2) above to hold a licence under that subsection in respect of any premises produces made-wine on those premises without being the holder of a licence under that subsection in respect of those premises he shall be liable on summary conviction to a penalty of [F8 level 5 on the standard scale] and the made-wine and all vessels, utensils and materials for producing made-wine found in his possession shall be liable to forfeiture.

Textual Amendments

F1 Words substituted by Finance Act 1984 (c. 43, SIF 40:1), s. 1(4)(6)

F2 Words in s. 55(1) inserted (1.12.1992) by Finance (No. 2) Act 1992 (c. 48), s. 1(5), Sch. 1 para.13; S.I. 1992/2979, art. 3, Sch. Pt.II

F3 S. 55(3) repealed by Finance Act 1986 (c. 41, SIF 40:1), s. 114, Sch. 23 Pt. IV

F4 S. 55(4A) inserted by Finance Act 1988 (c. 39, SIF 40:1), s. 1, Sch. 1 Pt. II para. 5(1)

F5 Words substituted by Finance Act 1988 (c. 39, SIF 40:1), s. 1, Sch. 1, Pt. II para. 5(2)

F6 S. 55(5)(e) and word immediately preceding it added by Finance Act 1989 (c. 26, SIF 40:1), s. 4(2)(4)

F7 S. 55(5A) inserted by Finance Act 1989 (c. 26, SIF 40:1), s. 4(3)(4)

F8 Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6