April start date for new wholesale regulations

Local hospitality operators should be aware that important changes to rules around the wholesale supply of alcohol are about to come into force.

The Alcohol Wholesale Registration Scheme (AWRS) – designed to help HM Revenue and Customs (HMRC) crack down on alcohol fraud – will be in place here from April 1.

After that date, it will be an offence to buy alcohol from an unapproved UK wholesaler. Any business buying alcohol from a UK wholesaler for onward sale or supply to their customers will need to check that their wholesaler has been approved by HMRC under AWRS.

Any business found buying alcohol from a non-registered UK wholesaler could be liable for a penalty, and may have their alcohol stock seized.

Wholesalers should give their customers their valid Unique Reference Number (URN), issued by HMRC, which should also be shown on invoices. Businesses will need to check their UK wholesaler remains registered. They can do this using an online look-up service, checking regularly to ensure the wholesaler remains approved.

The online look-up service of approved wholesalers will be available on GOV.UK from April 1. Businesses will need to keep records to prove they have checked that a supplier is approved.

Wholesalers operating prior to 1 April 2016 should have registered for the scheme between January 1 and March 31 last year. If approved, they should have received their URN from HMRC before April 1 this year.

There are penalties for wholesalers trading without AWRS approval. Wholesalers who are currently operating without having applied should do so now. New businesses must apply for AWRS approval 45 days before they start trading.

Further information about AWRS, who needs to apply and what it means for both wholesalers and trade buyers, is available via GOV.UK.