The Alcoholic Products (Excise Duty) Regulations 2023
These Regulations provide for a single excise duty system for alcoholic products generally, consolidating and replacing the various systems used for individual alcoholic products. Duty is based on the volume and strength of the finished product. These Regulations also make provision for reliefs from excise duty.
Sign in to trackLast fetched 30 Apr 2026 · legislation.gov.uk
Lifecycle
Department
Made
14 Jul 2023
—
In force
01 Aug 2023
Enabling power
The Commissioners for His Majesty’s Revenue and Customs make these Regulations in exercise of the powers conferred by sections 45(3) and (4), 55(1)(d), 88(1), (c), (d), (e), (f), (g), (j), (k) and (m) and (2)(c) to (e), 92(1)(d) and 118(1) to (3) of the Finance (No. 2) Act 2023.
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