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DLA1 has been replaced, do I need an APPA

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    DLA1 has been replaced, do I need an APPA

    In the past, if you wanted to legally distill and rectify alcohol at home in the UK, you just filled out a DLA1:
    https://www.tax.service.gov.uk/print.../DLA1/dla1.xdp

    As long as your still was less than 4.5l, and a few other things, then that was all there was to it.

    Last week the rules changed.
    https://www.gov.uk/guidance/check-if...-approval-appa

    The "exemptions" are now:
    • domestic use (this excludes spirits)
    • research or experimental purposes
    Now, I've not gone into the detail section of it yet, but all my reading around it implies that yes, APPA is required. Do I need an L5 as well?

    The rules have changed so recently that no one seems to know. I thought about asking my accountant, but he's been on my home-brew cider and is struggling to stand up.
    …Maybe we ain’t that young anymore

    #2
    Oh how interesting.

    Comment


      #3
      Originally posted by WTFH View Post
      In the past, if you wanted to legally distill and rectify alcohol at home in the UK, you just filled out a DLA1:
      https://www.tax.service.gov.uk/print.../DLA1/dla1.xdp

      As long as your still was less than 4.5l, and a few other things, then that was all there was to it.

      Last week the rules changed.
      https://www.gov.uk/guidance/check-if...-approval-appa

      The "exemptions" are now:
      • domestic use (this excludes spirits)
      • research or experimental purposes
      Now, I've not gone into the detail section of it yet, but all my reading around it implies that yes, APPA is required. Do I need an L5 as well?

      The rules have changed so recently that no one seems to know. I thought about asking my accountant, but he's been on my home-brew cider and is struggling to stand up.
      Do you have an existing licnece? If so...
      If you’re already producing alcoholic products, we will migrate your existing alcohol production license or registration to APPA.
      I was cosidering distilling the leftovers from my wine production but when I looked into it it seemed too much of a faff.
      England's greatest sailor since Nelson lost the armada.

      Comment


        #4
        Originally posted by Uncle Albert View Post

        Do you have an existing licnece? If so...
        Unfortunately not. I had delayed getting a still deciding that I didn’t have a suitable shed for it. Now that I’m running out of storage for cider, I’d really like to reduce the amount of space it takes up.
        …Maybe we ain’t that young anymore

        Comment


          #5
          What classifies as "research or experimental purposes"?

          Comment


            #6
            Originally posted by woody1 View Post
            What classifies as "research or experimental purposes"?
            Well, that was plan B.
            …Maybe we ain’t that young anymore

            Comment


              #7
              Originally posted by WTFH View Post

              Unfortunately not. I had delayed getting a still deciding that I didn’t have a suitable shed for it. Now that I’m running out of storage for cider, I’d really like to reduce the amount of space it takes up.
              Ah, that's a shame. I'd wait untill they clarify the law.

              Still, if you need a hand clearing out the stocks of cider...
              England's greatest sailor since Nelson lost the armada.

              Comment


                #8
                Originally posted by Uncle Albert View Post

                Ah, that's a shame. I'd wait untill they clarify the law.

                Still, if you need a hand clearing out the stocks of cider...
                50 litres of it in my office, should keep me going for a week or so, but thanks for the offer.
                …Maybe we ain’t that young anymore

                Comment


                  #9
                  Fractional freezing?
                  When the fun stops, STOP.

                  Comment


                    #10
                    Do you need an APPA to buy a Still? Do retailers of Stills have to disclose to HMRC who they've sold them to?

                    I'm curious as to how HMRC could ever catch someone doing home distilling. My guess is most home brewers never even bothered with a DLA1, and will just ignore the new rules and carry on.
                    Last edited by woody1; 11 February 2025, 13:38.

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