UK Duty Stamps Scheme

To combat alcohol fraud, the Government is introducing the UK Duty Stamps Scheme. The scheme is a new measure which is due to take effect from early 2006. The presence of a Duty Stamp will indicate that tax has either been paid or is due to be paid on the contents of the bottle to which it is attached. The Scheme applies to bottles of spirits and wine and made wine of 30% abv and above, contained in bottles of 35 centilitres capacity or more for retail sale in the UK.

From 01 January 2007, it will be illegal to sell spirits of 30 % abv and above from bottles which do not bear a duty stamp. Publicans, bar owners etc may be holding slow moving products on this date which are not stamped. Providing these were released onto the UK market (on payment of UK Excise Duty) before 1 October 06, they do not require a stamp. It is important that publicans retain their normal purchase documentation to demonstrate when they bought unstamped stock. HM Revenue and Customs will also take into account the age of any slow moving unstamped stock. It remains illegal to sell spirits which have been brought into the UK for personal consumption, and on which no UK duty has been paid.

For further information visit www.ukdutystamps.info/hospitality.html.

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