Home distillers: excise duty cut by 50% on 10 litres of pure alcohol and duty-free allowance transferable for five years

Article 107 of the 2003 Finance Act amends Articles 315 to 317 of the General Tax Code on home distillers (bouilleurs de cru). Orchard owners, tenant farmers and sharecroppers who distil fruit from their own harvest and do not hold the duty-free allowance benefit from excise duty reduced by 50% up to 10 litres of pure alcohol per season, which may not be sold. The continuation of the duty-free allowance for the surviving spouse or other persons is limited to five years from 1 January 2003. The article stems from an amendment by François Vannson and about a hundred deputies, adopted by the National Assembly on 15 November 2002, the government leaving the decision to the Assembly.