How do small spirit producers apply for small producer duty relief and what documentation is needed?

Small producer relief (SPR) requires an HMRC tax certificate, despite initial confusion about whether the scheme is self-regulated.

**Application and certification:** - You must apply to HMRC to get a tax certificate showing approval to use the new relief code. This is not purely self-regulated; the certificate is mandatory. - The responsibility to calculate relief correctly and apply the code falls on you as the producer, but you cannot proceed without the certificate first. - If you use someone else's production facility (e.g. a bond or contract manufacturer) that is larger than you, you will likely be ineligible, even if you are a small producer. The relief applies only if you are actually producing under your own operation.

**Eligibility scope:** - SPR applies to spirits producers, not just brewers or low-ABV products. - For made wine, the relief is capped at 8.5% ABV; the rules may differ for spirits. - Members recommend checking the official [HMRC guidance](https://www.gov.uk/guidance/check-if-youre-eligible-for-small-producer-relief-on-alcohol-duty) for current eligibility criteria.

**Member experience:** One member reported that their bond (Chichester Bond) initially said they could apply the new code themselves, but clarified that HMRC certification was required first. The relief makes a material difference to duty costs if you qualify.