# Finance (No. 2) Act 2023, Section 72: Exemption: production for personal consumption

Extent: E+W+S+N.I.

Alcohol duty is not charged on alcoholic products which—
(a) are produced, in the United Kingdom, by a person who produces alcoholic products only for the person’s own domestic use, and
(b) are not spirits.

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Source: https://www.legislation.gov.uk/ukpga/2023/30/section/72 (the official version)
Page: https://openlegislation.uk/finance-no-2-act-2023/section-72
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.