Duty and VAT Charges
DUTY AND VAT CHARGES
This page gives you a guide on the costs involved on particular wines that are advertised as En Primeur.
Buying En Primeur direct from the producers is a method of purchasing wine before it becomes more widely available on the open market. En Primeur prices do not include duty or VAT, both of which are payable when the wine is removed from bonded storage and delivered.
2019 Whispering Angel En Primeur Delivery Rates
Free delivery for any order of 12 bottles (or equivalent) or more.
Duty and Value Added Tax (VAT) is charged at the rate applicable at the time of the delivery – like all taxes these can vary over time and therefore cannot be specified at the time of purchase. VAT is chargeable on the duty and on the original cost of the wine, rather than its current market value at the time of withdrawal.
UK Duty Rate (as of 11th March 2020)
Still wine, alcohol level between 5.5% and 15%: £2.23 (per 75cl bottle ex-VAT). VAT is at 20%.
12 bottles of 2019 Whispering Angel Rosé purchased at £132 (£11 per bottle)
12 x duty at £2.23 per bottle = £26.76
VAT at 20% on £158.76 = £31.75
Total tax payable ahead of delivery £58.51.
This works out at £15.88 per bottle, delivered to your door.