Summary: For Alcohol Duty, a duty point is the time when duty on an alcoholic product becomes payable, whether or not payment is deferred.
Reference: Alcoholic products technical guide (opens in a new tab)
HM Revenue and Customs · Reference checked 21 July 2026
Where to look: Section 30, Duty point
The summary above is a concise paraphrase of the cited material. It is not a quotation or a complete statement of law.
Glossary last reviewed .