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Terms & Conditions

Revised Duty Charges

When you decide to take delivery of your wines you are required to pay the prevailing rate of UK Duty and VAT.

Commencing 1st February 2025, the Duty rates have changed in line with the confirmation contained in the budget of 30th October 2024. Please see the table below for more details.

Product type

Old Duty Rate

Duty as of 1st February 2025

Still Wine - 14.5% abv 75cl 

£2.67 

£3.21 

Sparkling Wine - 12% abv 75cl 

£2.67 

£2.66

Sherry - 15% abv 75cl 

£3.20 

£3.32 

Port - 20% abv 75cl 

£4.27

£4.43 

 

 

 

% ABV  

Old Duty Rate (75cl) 

Duty as of 01.02.25 (75cl) 

8.5

£1.82

£1.88

9

£1.92

£1.99

9.5

£2.03

£2.10

10

£2.14

£2.22

10.5

£2.24

£2.33

11

£2.35

£2.44

11.5

£2.67

£2.55

12

£2.67

£2.66

12.5

£2.67

£2.77

13

£2.67

£2.88

13.5

£2.67

£2.99

14

£2.67

£3.10

14.5

£2.67

£3.21

15

£3.21

£3.32

VAT at 20% is payable on top of the Duty.

(Clauses 1-9)

Terms & Conditions applicable to all Products and Services

(Clause 10)

Special Conditions applicable to En Primeur Wines

(Clauses 11-12)

Special Conditions applicable to Cellarage/Private Reserve

(Clause 13)

Special Conditions applicable to Fine Wine Trading/Broking

(Clause 14)

Special Conditions applicable to Cellar Circle

Appendix A - Product Prices

All products are listed on the website and all pricing reflected on the website are current.

Appendix B – Service Charges

Disclaimer

Whilst Lay & Wheeler make every effort to ensure that the information on this website is accurate and current, it does however, provide this website and its contents on an "as is" basis and it makes no (and expressly disclaim all) representations or warranties of any kind with respect to this website and its contents. Furthermore Lay & Wheeler takes no responsibility whatsoever for information that is incomplete, inaccurate or out-of-date.

Lay & Wheeler shall not be held liable to any individual or business for any damage or loss which may have occurred from the use of any matter contained on this website.

Lay & Wheeler assumes no responsibility whatsoever for any external links to the internet or other third party websites from its website. Once you follow these links you will leave this website and Lay & Wheeler cannot be held responsible, or liable, for the content of any other websites which you may visit from its site.

Protecting Minors

We will not sell or deliver alcohol to anyone who is, or appears to be, under the age of 18. By placing an order you confirm that you are at least 18 years old and we reserve the right not to deliver if we are unsure of this.

Intellectual Property Rights

All copyright, database rights, trademarks and any other intellectual property rights in and to the content on this website, such as text, graphics, logos, banners, images, buttons, underlying source code and software, is the sole property of Lay & Wheeler, or the applicable licensor.

Any use (including copying, reproduction, duplication, transmission), or display of the content of this website, without the express written permission of Lay & Wheeler for purposes other than the viewing of information or for ordering purposes, is strictly prohibited.

As an explicit exception, permission is hereby granted to electronically copy, and to print in hard copy, portions of this website for the sole purpose of placing an order with Lay & Wheeler or using this website as a shopping resource.

Anti Slavery & Human Trafficking Statement

To view our anti slavery & human trafficking policy, please click here.


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Last Updated 20/03/25

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Registered company 5730318 (England) | VAT Registration No: GB 637 0806 39 | Data Protection Register: Z7042967 | AWRS URN: XRAW00000102532 Registered Address: Unit 6 Blackacre Road, Great Blakenham, Ipswich, IP6 0FL