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).

Next step:

Last modified: 03 Dec 2015QC 47421