Exemptions

If you grow tobacco or make alcohol in your private home for your own consumption and personal use, and not for reselling or supplying to any other person, then you do not have to be licensed as a manufacturing area and will not be liable for excise duty.

If at any time you start selling or supplying your goods then you will need to become licensed and will be liable for excise duty.

This description was last updated on: Thursday, 20 January 2011

Page for the Exemptions section