You have to pay WET on wine that you use yourself if WET hasn't already been paid on the wine.
For example, you need to pay WET if you're a wine producer or you obtain wine under quote, 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 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).