Businesses Registered for Small Distillery Rates (FOI)

​​Request

Please can you confirm how many Jersey registered businesses hold the Small Distillery rate for the production of spirits?

Response

The small distiller’s rate is not held; it is a rate of tax applied at the point of production, or importation, to anyone who produces spirits and meets the definition of a smaller distiller, or anyone who imports spirits from a producer that meets the definition of a smaller distiller. 

In 2023, five businesses were taxed at the small distiller’s rate. Information as to whether these are Jersey registered businesses is not held by Customs. Article 3 of the Freedom of Information (Jersey) Law therefore applies.

Article applied 

Article 3 - Meaning of “information held by a public authority”

For the purposes of this Law, information is held by a public authority if –

(a)     it is held by the authority, otherwise than on behalf of another person; or

(b)     it is held by another person on behalf of the authority.​