Alcohol Duty Stamp Scheme to End in May 2025
The Alcohol Duty Stamp Scheme, will be abolished from 1 May 2025.
Who Will Be Affected?
The measure impacts manufacturers and importers of high-strength alcoholic spirits, wine, and other fermented products in the UK. Businesses currently registered under the Alcohol Duty Stamps Scheme and those supplying products with duty stamps will also be affected.
What Is Changing?
The scheme, introduced in 2006 as an anti-fraud measure, required retail containers with a capacity of 35 centilitres or more and an alcohol content of 30% ABV or higher to carry a duty stamp. From May 2025, these stamps will no longer be required, and associated rules for registration, authorisation, and record-keeping will also be removed. Businesses must retain records for containers stamped prior to the scheme's abolition.
Why Is It Being Abolished?
The government aims to reduce administrative burdens that are no longer deemed necessary. The Alcohol Duty Stamp Scheme has become a less effective compliance tool over time.
The decision follows a review of the scheme, informed by industry feedback and HMRC’s assessment, as part of broader reforms to alcohol duties. Legislation to formalise this change will be included in a future Finance Bill, following its announcement in the Spring Budget 2024.
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