A registration scheme (AWRS) for wholesalers of alcohol has applied since 2016. The scheme requires businesses trading in this sector to have robust due diligence processes and to be ‘fit and proper’. There are penalties for failing to comply with the requirements of the scheme.

An AWRS registration is required if all of the following apply:

the business sells, or arranges the sale of alcohol, and has an establishment in the UK;

sales are made at, or after, the point where excise duty is due;

any sales to other businesses are made for onward sale or supply.

All businesses that supply alcohol to other businesses for resale need to apply. This includes:

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