Spirits and other excisable beverages
If your alcohol products are not wine or beer, they're classified as spirits or other excisable beverages. These in turn are divided into various classes (or tariff items), each with their own rate of excise per litre of alcohol.
In practice, however, the excise rates for spirits and other excisable beverages only differ between:
- this is defined as a spirit distilled from grape wine in such a manner that it has the taste, aroma and other characteristics generally attributed to brandy
- concessional spirits
- typically very high strength spirits, these are excise free when used for concessional purposes or made unfit for human consumption
- all other spirits and alcoholic beverages
- except wine, which is subject to wine equalisation tax, and beer, which has its own excise rates.
Brandy, whisky and rum are spirits that:
- possess the taste, aroma and other characteristics generally attributed to brandy, whisky or rum, and
- must be matured in wood for a minimum period of two years.
Find out about:
Spirits are distilled beverages. To distil spirits you need an excise manufacture licence.