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»Ê¹ÚÌåÓýapp primary law covering the manufacture of spirits is contained under the saved provisions of ALDA 1979. ALDA has been retained by »Ê¹ÚÌåÓýapp Finance (No. 2) Act 2023, Part 2 (Alcohol Duty) (Appointed Day, Savings, Consequential Amendments and Transitional Provisions) Regulations 2023.

Saved sections 12, 13 and 15 ALDA 1979 cover not only the power to make regulations relating to spirits manufacture, but also matters such as the requirement for a distiller’s licence.

»Ê¹ÚÌåÓýapp regulations covering the manufacture of spirits are the Spirits Regulations 1991.

»Ê¹ÚÌåÓýapp Finance (No2) Act 2023 came into force on 1 August 2023 modernising the terminology for reliefs and exemptions for spirits. Finance (No2) Act 2023 also introduced two excise duty reliefs applying to all alcoholic products: draught relief covered in Chapter 2 and small producer relief covered in Chapter 3.

»Ê¹ÚÌåÓýapp Alcoholic Products (Excise Duty) Regulations 2023 came into force on 1 August 2023. »Ê¹ÚÌåÓýappy specify requirements on strength and excise duty reliefs including draught relief and small producer relief.