What is the scope of Small Producer Relief for alcohol duty, and does it cover spirits?
Small Producer Relief has different scope depending on the drink type, and **does not apply to spirits**.
- **Lower-strength beverages (made wine, cider, perry, etc.)** — Relief applies to products up to 8.5% ABV - **Spirits** — Unfortunately, there is no equivalent small producer relief for spirits at all, despite collective campaigning by members to change this - **Bottled cocktails and RTDs under 8.5% ABV** — These may be eligible if they fall within the duty relief categories
For full eligibility details, see the [official HMRC guidance](https://www.gov.uk/guidance/check-if-youre-eligible-for-small-producer-relief-on-alcohol-duty).
**Caveat:** Members have noted this is a significant gap in the relief scheme, particularly for spirits producers, and campaigning efforts to extend relief to spirits have not yet been successful.
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