As spirit matures in cask, some evaporates — the famous "angel's share". A common question: do you pay excise on what the angels take?
The short answer
Excise is generally payable when spirit is entered for home consumption — and you can't enter for consumption something that has evaporated. So you don't pay duty on genuine evaporation losses. But you must record those losses so your stock reconciles.
Why recording matters
The ATO expects you to account for all alcohol. Unexplained "shrinkage" is what attracts attention. By logging periodic cask measurements, your losses are documented as legitimate evaporation rather than gaps.
How to track it
Measure volume and ABV periodically over each cask's life; the loss against the original fill is your angel's share. See how to calculate angel's share and the cask management guide.
CaskPilot calculates angel's share automatically from your measurements, keeping losses documented and your excise records clean.
This article is general information, not tax or legal advice. Confirm your obligations with the ATO or a qualified adviser.
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