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Wine for own use

If WET hasn't already been paid, it's payable on any wine that you use yourself.

Last updated 12 February 2017

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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