Alcoholic Liquor Duties Act 1979 (repealed)
1979 c. 4
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part I

Preliminary

The alcoholic liquors dutiable under this Act.
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Ascertainment of strength volume and weight of alcoholic liquors.
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Meaning of and method of ascertaining gravity of liquids.
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Interpretation.
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part II

Spirits

Charge of excise duty

Spirits: charge of excise duty.
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Reliefs from excise duty

Exemption from duty on spirits in flavourings
5A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power to exempt angostura bitters from duty.
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6A

Exemption from duty of spirits in articles used for medical purposes.
7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Remission of duty in respect of spirits used for medical or scientific purposes.
8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Remission of duty on spirits for methylation.
9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Remission of duty on spirits for use in art or manufacture.
10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Relief from duty on imported goods not for human consumption containing spirits.
11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Manufacture of spirits

Licence to manufacture spirits.
12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power to make regulations relating to manufacture of spirits.
13. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Duty on spirits—attenuation charge.
14. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Distiller’s warehouse.
15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Racking of duty-paid spirits at distillery.
16. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Offences in connection with removal of spirits from distillery, etc.
17. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Rectifying and compounding of spirits

Rectifier’s and compounder’s licences.
18. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Regulation of rectifying and compounding.
19. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Penalty for excess or deficiency in rectifier’s stock.
20. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Restrictions relating to rectifiers.
21. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Drawback on British compounds and spirits of wine.
22. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Allowance on British compounds.
23. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

General provisions relating to manufacture of spirits and British compounds

Restriction on carrying on of other trades by distiller or rectifier.
24. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Penalty for unlawful manufacture of spirits, etc.
25. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

General provisions relating to spirits

Importation and exportation of spirits.
26. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 31

Restriction on transfer of British spirits in warehouse.
32. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Restrictions on use of certain goods relieved from spirits duty.
33. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prohibition of grogging.
34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Returns as to importation, manufacture, sale or use of alcohols.
35. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part III

Beer

Charge of excise duty

General beer duty
36. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Beer from small breweries

Beer from small breweries: introductory
36A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Interpretation of provisions relating to small brewery beer
36B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Meaning of “small brewery beer": beer from singleton breweries
36C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Rate of general beer duty for small brewery beer (other than lower strength beer) from singleton breweries
36D. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Meaning of “small brewery beer": beer from co-operated breweries
36E. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Rate of general beer duty for small brewery beer (other than lower strength beer) from co-operated breweries
36F. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Assessments where incorrectly low rate of duty applied
36G. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power to vary rates

Power to vary reduced rate provisions
36H. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Charge of excise duty: high strength beer

High strength beer duty
37. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 38
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 40

Reliefs from excise duty

Exemption from duty of beer brewed for private consumption.
41. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Suspension of duty: registration of persons and premises.
41A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Drawback on exportation, removal to warehouse, shipment as stores, etc.
42. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 43

Remission or repayment of duty on beer used for purposes of research or experiment.
44. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 45

Remission or repayment of duty on spoilt beer.
46. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Producing of beer

Registration of producers of beer.
47. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Licence to use premises for adding solutions to beer.
48. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Beer regulations.
49. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Drawback allowable to registered brewer.
49A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 50
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 51

Offences in connection with fraudulent evasion of duty.
52. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 53
Part IV

Wine and Made-Wine

Wine: charge of excise duty.
54. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Made-wine: charge of excise duty.
55. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Post-duty point dilution of wine or made-wine
55ZA. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Wine and made-wine of a strength not exceeding 5.5 per cent.
55A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Cider labelled as made-wine.
55B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power to regulate making of wine and made-wine and provide for charging duty thereon.
56. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Mixing of made-wine and spirits in warehouse.
57. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Mixing of wine and spirits in warehouse.
58. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Rendering imported wine or made-wine sparkling in warehouse.
59. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Repayment of duty on imported wine or made-wine used in the production or manufacture of other beverages, etc.
60. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Remission or repayment of duty on spoilt wine or made-wine.
61. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part V

Cider

Excise duty on cider.
62. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Meaning of “sparkling” etc. in section 62.
62A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Cider labelled as strong cider or mid-strength cider.
62B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Repayment of duty on imported cider used in the production or manufacture of other beverages, etc.
63. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Remission or repayment of duty on spoilt cider.
64. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part VI

General Control Provisions

Sale of dutiable alcoholic liquors

Retail containers of certain alcoholic liquors to be stamped
64A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Excise licence for dealing wholesale in certain alcoholic liquors.
65. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 66

Blending of alcoholic liquors.
66A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power to regulate keeping of dutiable alcoholic liquors by wholesalers and retailers.
67. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 68

Miscellaneous provisions as to wholesalers and retailers of spirits.
69. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 70

Penalty for mis-describing liquor as spirits.
71. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 71A
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 72
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 73

Liquor to be deemed wine or spirits.
74. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Denatured alcohol

Licence or authority to manufacture and deal wholesale in denatured alcohol.
75. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 76

Power to make regulations relating to denatured alcohol.
77. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Defaults in respect of denatured alcohol.
78. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Inspection of premises, etc.
79. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Prohibition of use of denatured alcohol, etc. as a beverage or medicine.
80. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Still licences
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 81

Power to make regulations with respect to stills.
82. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 83

Relief from, and payment by instalments of, liquor licence duties
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 84
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 85

Reduced duty on certain part-year licences.
86. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 87
PART 6A

Wholesaling of controlled liquor

Definitions
88A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Further provision relating to definitions
88B. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Approval to carry on controlled activity
88C. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The register of approved persons
88D. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Regulations relating to approval, registration and controlled activities
88E. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Restriction on buying controlled liquor wholesale
88F. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Offences
88G. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Penalties
88H. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Regulations
88I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Groups
88J. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Index
88K. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part VII

Miscellaneous
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 89

General

Regulations.
90. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Directions.
91. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Consequential amendments, repeals and saving and transitional provisions.
92. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Citation and commencement.
93. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

SCHEDULES
SCHEDULE 1

Table of rates of duty on wine and made-wine
Section 54.
Part 1

WINE OR MADE-WINE OF A STRENGTH NOT EXCEEDING 22%
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Part 2

Wine or made-wine of a strength exceeding 22%
. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Interpretation
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 2A

Duty stamps
Section 64A

Retail containers to be stamped
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Power to alter liquors, and capacity of container, to which this Schedule applies
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Acquisition of and payment for duty stamps
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Regulations
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Offences of possession, sale etc of unstamped containers
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Offence of using premises for sale of liquor in or from unstamped containers
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Alcohol sales ban following conviction for offence under paragraph 6
7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Penalty for altering duty stamps
8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Penalty for affixing wrong, altered or forged stamps, or over-labelling
9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Penalty for failing to comply with regulations
10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Forfeiture of forged, altered or stolen duty stamps
11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Interpretation
12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 2B

Penalties for contraventions of Part 6A
Section 88H

Liability to penalty
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amount of penalty
2. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Reductions for disclosure
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
4. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Special reduction
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Assessment
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Reasonable excuse
7. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Companies: officer's liability
8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Double jeopardy
9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

The maximum amount
10. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Appeal tribunal
11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 3

CONSEQUENTIAL AMENDMENTS
Section 92(1).
1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Licensing Act 1964
5. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
6. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Licensing Act (Northern Ireland) 1971
8. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Licensing (Scotland) Act 1976
9. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
SCHEDULE 4

REPEALS
Section 92(2).
Act repealed (1.8.2023) by Finance (No. 2) Act 2023 (c. 30), ss. 113(1), 120(2); S.I. 2023/884, reg. 2(1)(i) (with regs. 3(1), 4, 9, 10)