# Alcoholic Liquor Duties Act 1979 (repealed) 1979 c. 4 · enacted 22 February 1979 · revised to 1 August 2023 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PDFs: Printed copy https://openlegislation.uk/alcoholic-liquor-duties-act-1979-repealed/pdf/ukpga_19790004_en.pdf ## Introductory text . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part I: Preliminary ## 1 The alcoholic liquors dutiable under this Act. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 Ascertainment of strength volume and weight of alcoholic liquors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3 Meaning of and method of ascertaining gravity of liquids. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 Interpretation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part II: Spirits ### Charge of excise duty ## 5 Spirits: charge of excise duty. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Reliefs from excise duty ## 5A Exemption from duty on spirits in flavourings . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 6 Power to exempt angostura bitters from duty. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 6A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 7 Exemption from duty of spirits in articles used for medical purposes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 8 Remission of duty in respect of spirits used for medical or scientific purposes. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 9 Remission of duty on spirits for methylation. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 10 Remission of duty on spirits for use in art or manufacture. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 11 Relief from duty on imported goods not for human consumption containing spirits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Manufacture of spirits ## 12 Licence to manufacture spirits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 13 Power to make regulations relating to manufacture of spirits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 14 Duty on spirits—attenuation charge. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 15 Distiller’s warehouse. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 16 Racking of duty-paid spirits at distillery. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 17 Offences in connection with removal of spirits from distillery, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Rectifying and compounding of spirits ## 18 Rectifier’s and compounder’s licences. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 19 Regulation of rectifying and compounding. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 20 Penalty for excess or deficiency in rectifier’s stock. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 21 Restrictions relating to rectifiers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 22 Drawback on British compounds and spirits of wine. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 23 Allowance on British compounds. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### General provisions relating to manufacture of spirits and British compounds ## 24 Restriction on carrying on of other trades by distiller or rectifier. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 25 Penalty for unlawful manufacture of spirits, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### General provisions relating to spirits ## 26 Importation and exportation of spirits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 27—30 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 31 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 32 Restriction on transfer of British spirits in warehouse. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 33 Restrictions on use of certain goods relieved from spirits duty. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 34 Prohibition of grogging. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 35 Returns as to importation, manufacture, sale or use of alcohols. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part III: Beer ### Charge of excise duty ## 36 General beer duty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Beer from small breweries ## 36A Beer from small breweries: introductory . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 36B Interpretation of provisions relating to small brewery beer . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 36C Meaning of “small brewery beer": beer from singleton breweries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 36D Rate of general beer duty for small brewery beer (other than lower strength beer) from singleton breweries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 36E Meaning of “small brewery beer": beer from co-operated breweries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 36F Rate of general beer duty for small brewery beer (other than lower strength beer) from co-operated breweries . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 36G Assessments where incorrectly low rate of duty applied . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Power to vary rates ## 36H Power to vary reduced rate provisions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Charge of excise duty: high strength beer ## 37 High strength beer duty . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 38 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 39 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 40 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Reliefs from excise duty ## 41 Exemption from duty of beer brewed for private consumption. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 41A Suspension of duty: registration of persons and premises. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 42 Drawback on exportation, removal to warehouse, shipment as stores, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 43 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 44 Remission or repayment of duty on beer used for purposes of research or experiment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 45 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 46 Remission or repayment of duty on spoilt beer. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Producing of beer ## 47 Registration of producers of beer. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 48 Licence to use premises for adding solutions to beer. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 49 Beer regulations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 49A Drawback allowable to registered brewer. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 50 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 51 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 52 Offences in connection with fraudulent evasion of duty. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 53 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part IV: Wine and Made-Wine ## 54 Wine: charge of excise duty. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 55 Made-wine: charge of excise duty. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 55ZA Post-duty point dilution of wine or made-wine . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 55A Wine and made-wine of a strength not exceeding 5.5 per cent. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 55B Cider labelled as made-wine. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 56 Power to regulate making of wine and made-wine and provide for charging duty thereon. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 57 Mixing of made-wine and spirits in warehouse. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 58 Mixing of wine and spirits in warehouse. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 59 Rendering imported wine or made-wine sparkling in warehouse. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 60 Repayment of duty on imported wine or made-wine used in the production or manufacture of other beverages, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 61 Remission or repayment of duty on spoilt wine or made-wine. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part V: Cider ## 62 Excise duty on cider. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 62A Meaning of “sparkling” etc. in section 62. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 62B Cider labelled as strong cider or mid-strength cider. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 63 Repayment of duty on imported cider used in the production or manufacture of other beverages, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 64 Remission or repayment of duty on spoilt cider. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part VI: General Control Provisions ### Sale of dutiable alcoholic liquors ## 64A Retail containers of certain alcoholic liquors to be stamped . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 65 Excise licence for dealing wholesale in certain alcoholic liquors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 66 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 66A Blending of alcoholic liquors. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 67 Power to regulate keeping of dutiable alcoholic liquors by wholesalers and retailers. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 68 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 69 Miscellaneous provisions as to wholesalers and retailers of spirits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 70 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 71 Penalty for mis-describing liquor as spirits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 71A . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 72 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 73 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 74 Liquor to be deemed wine or spirits. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Denatured alcohol ## 75 Licence or authority to manufacture and deal wholesale in denatured alcohol. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 76 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 77 Power to make regulations relating to denatured alcohol. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 78 Defaults in respect of denatured alcohol. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 79 Inspection of premises, etc. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 80 Prohibition of use of denatured alcohol, etc. as a beverage or medicine. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Still licences ## 81 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 82 Power to make regulations with respect to stills. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 83 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Relief from, and payment by instalments of, liquor licence duties ## 84 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 85 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 86 Reduced duty on certain part-year licences. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 87, 88 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part 6A: Wholesaling of controlled liquor ## 88A Definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 88B Further provision relating to definitions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 88C Approval to carry on controlled activity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 88D The register of approved persons . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 88E Regulations relating to approval, registration and controlled activities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 88F Restriction on buying controlled liquor wholesale . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 88G Offences . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 88H Penalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 88I Regulations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 88J Groups . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 88K Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Part VII: Miscellaneous ## 89 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### General ## 90 Regulations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 91 Directions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 92 Consequential amendments, repeals and saving and transitional provisions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 93 Citation and commencement. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Schedule 1: Table of rates of duty on wine and made-wine ## 1 WINE OR MADE-WINE OF A STRENGTH NOT EXCEEDING 22% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 Wine or made-wine of a strength exceeding 22% . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Interpretation ## 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Schedule 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Schedule 2A: Duty stamps ### Retail containers to be stamped ## 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Power to alter liquors, and capacity of container, to which this Schedule applies ## 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Acquisition of and payment for duty stamps ## 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Regulations ## 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Offences of possession, sale etc of unstamped containers ## 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Offence of using premises for sale of liquor in or from unstamped containers ## 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Alcohol sales ban following conviction for offence under paragraph 6 ## 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Penalty for altering duty stamps ## 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Penalty for affixing wrong, altered or forged stamps, or over-labelling ## 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Penalty for failing to comply with regulations ## 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Forfeiture of forged, altered or stolen duty stamps ## 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Interpretation ## 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Schedule 2B: Penalties for contraventions of Part 6A ### Liability to penalty ## 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Amount of penalty ## 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Reductions for disclosure ## 3 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Special reduction ## 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Assessment ## 6 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Reasonable excuse ## 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Companies: officer's liability ## 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Double jeopardy ## 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### The maximum amount ## 10 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Appeal tribunal ## 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Schedule 3: CONSEQUENTIAL AMENDMENTS ## 1, 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 3, 4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Licensing Act 1964 ## 5 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## 6, 7 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Licensing Act (Northern Ireland) 1971 ## 8 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ### Licensing (Scotland) Act 1976 ## 9 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ## Schedule 4 REPEALS --- Source: https://www.legislation.gov.uk/ukpga/1979/4 (the official version) Page: https://openlegislation.uk/alcoholic-liquor-duties-act-1979-repealed Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.