I was looking for what HMRC defined as spirits and found this "
‘spirits’ means, subject to subsections (7) to (9) of ALDA -
- spirits of any description which are of a strength exceeding 1.2 per cent;
- any such mixture, compound or preparation made with spirits as is of a strength exceeding 1.2 per cent; or
- liquors contained, with any spirits, in any mixture which is of a strength exceeding 1.2 per cent - ALDA s1(2);"
from
https://www.gov.uk/hmrc-internal-manuals/spirits-production/spir3040
This "
Law
No person shall manufacture spirits, whether by distillation of a fermented liquor or by any process, unless he holds an excise licence for that purpose under this section(referred to in this Act as a ‘distiller’s licence’) – ALDAs12(1).
Policy and Application
Any one who manufactures spirits by any process must hold a distiller’s licence. We do not license the production of spirits for own use (i.e. it is not permitted)"
https://www.gov.uk/hmrc-internal-manuals/spirits-production/spir3050
And most worryingly this"
Law
2.9 Save as provided by or under this Act, any person who, otherwise than under and inaccordance with an excise licence under this Act so authorising him:
(a) manufactures spirits, whether by distillation of a fermented liquor or by any other process; or
(b) uses a still for distilling, rectifying or compounding spirits; or
(c) distils or has in his possession any low wines or feints; or
(d) not being a vinegar-maker, brews or makes or has in hispossession any wort or wash fit for distillation,
shall be liable on summary conviction to a penalty not exceeding 5 onthe standard scale – ALDA s25(1)
Without prejudice to any other requirement as to the production oflicences contained in the Customs and Excise Acts 1979, if any person who is the holder ofan excise licence to carry on any trade or to manufacture or sell any goods fails to produce his licence for examination within one month after being so requested by an officer his failure shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) – CEMA s101(4)
Policy and Application
It is an offence for any person who does not hold a distiller’s licence to;
- manufacture spirits; or
- use a still for distilling spirits; or
- distil or be in possession of any low wines or feints; or
- brew, make or have any wort or wash fit for distillation (unless licensed as a brewer or wine producer, registered as a cider maker or carrying on the trade of a vinegar – maker)."
https://www.gov.uk/hmrc-internal-manuals/spirits-production/spir3080