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  • Wine for own use

    You have to pay WET on wine that you use yourself if there hasn't already been a wholesale sale where WET was payable.

    For example, you need to pay WET if you're a wine producer or you obtain wine under quote (so WET hasn't already been paid), and you:

    • consume the wine yourself
    • give the wine away (for example, wine used for tastings or promotional purposes)
    • transfer ownership of the wine under a contract other than a contract of sale (for example, wine used to pay off a debt in kind, or wine donated to charity)
    • grant any right or permission to use the wine (for example, a winery that allows a retail store to use its wine for promotional tastings).

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    Last modified: 13 Feb 2017QC 47421