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Excise duty on cooking wine and other cooking alcohol

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With effect from 1 January 2018, HMRC is to end its practice of exempting from excise duty cooking wines of a strength of 5% alcohol by volume (abv) or less. From that date, excise duty will be payable on all cooking wines with a strength exceeding 1.2% abv, in accordance with EU law.

See Excise Information Sheet 2/2017: cooking wine and other cooking alcohol (http://bit.ly/2uWdl1t).

Issue: 1365
Categories: News , Customs & Excise duties
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