As you are aware, the Government announced the end of the Alcohol Duty Stamps Scheme (the Scheme) from 1st May 2025. HMRC previously engaged with the industry about implementation of this change, and legislation to achieve this is currently in Parliament as part of Finance Bill 24/5.
HMRC has today (17th February 2025) published a Revenue and Customs Brief, Ending the Alcohol Duty Stamps Scheme, which is guidance about how businesses should adjust. This accompanies the Tax Information and Impact Notice published at the end of last year setting out the background to the change.
HMRC want to ensure the alcohol supply chain is not disrupted. They also want to remind businesses of their need to remain tax compliant.
From 1st May 2025 the Scheme will end.
This means:
- For the purposes of alcohol control, there is no longer a legal distinction between stamped and unstamped products. The Scheme’s restrictions and obligations no longer apply (although please note the need for stampers to retain records).
- There is no obligation to proactively remove stamps. Retailers and wholesalers may display and sell stamped and unstamped product.
- Businesses should continue to carry out regular due diligence to ensure product legitimacy. The existence (or not) of a stamp is not a determining factor when assessing whether a product is illicit. Businesses should continue to carry out risk-based assessments using all the evidence.
Excise registered businesses should continue to comply with all other legal and due diligence obligations. Retailers and wholesalers must also meet the requirements of the Alcohol Wholesaler Registration Scheme (AWRS) as they apply to their activities. By way of reminder, links to existing law and guidance on these matters are contained in the Revenue and Customs Brief.
At this stage, the Scheme is not being replaced by any new requirement for on-pack markings.
HMRC continues to monitor the need for anti-fraud measures as they relate to alcohol products and the supply chain.
If you should have any questions, please contact secretary@thebwa.com
