You have to pay WET on wine that you use yourself if there hasn't already been a wholesale sale where WET was payable.
For example, you need to pay WET if you're a wine producer or you obtain wine under quote (so WET hasn't already been paid), and you:
- consume the wine yourself
- give the wine away (for example, wine used for tastings or promotional purposes)
- transfer ownership of the wine under a contract other than a contract of sale (for example, wine used to pay off a debt in kind, or wine donated to charity)
- grant any right or permission to use the wine (for example, a winery that allows a retail store to use its wine for promotional tastings).
Next step
If WET hasn't already been paid, it's payable on any wine that you use yourself.