Ask the Collective

Do you need HMRC approval and a certificate to claim alcohol duty small producer relief, or is it self-regulated?

The answer depends on your situation and the relief you're claiming. **Small Producer Relief (SPR) for made wine and cider under 8.5% ABV:** Members report conflicting information. Some believe it is self-regulated—you calculate and declare relief yourself on your tax return, with responsibility on you as the producer to fill it in correctly. However, others have been told by bonded warehouses (e.g., **Chichester Bond**) that you must apply to HMRC and obtain a tax certificate showing approval before you can use the relief code. The safest approach is to contact HMRC directly before claiming, as the certificate requirement appears to apply in practice, even if some treat it as self-regulated. **Key points:** - The relief applies only to produced alcohol under 8.5% ABV (made wine, cider, and bottled cocktails/RTDs) - If you are actually producing it yourself, the relief makes a material difference to duty payable - Spirits producers do not have an equivalent small producer relief—campaigns by the community to extend it have not succeeded - **Your bonded warehouse or tax adviser should confirm the current certificate requirement** before you apply, as practice may vary **Caveat:** Members noted conflicting guidance on whether this is truly self-regulated or requires pre-approval. Check with HMRC or your bonded warehouse for the current position.