Summary: For UK Alcohol Duty, wine is a product obtained by fermentation of fresh grapes or fresh-grape must, whether or not it is fortified with spirits.
Reference: Alcoholic products technical guide (opens in a new tab)
HM Revenue and Customs · Reference checked 21 July 2026
Where to look: Section 2.3, Wine, opening paragraph
The summary above is a concise paraphrase of the cited material. It is not a quotation or a complete statement of law.
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