AIR3150 - Alcoholic Ingredients Relief: Law, policy and application: Claimants

Law - Finance Act 1995

4(1) Subject to the following provisions of this section, where any person proves to the satisfaction of the Commissioners that any dutiable alcoholic liquor on which duty has been paid has been—

(a) used as an ingredient in the production or manufacture of a product falling within subsection (2) below, or

(b) converted into vinegar,

he shall be entitled to obtain from the Commissioners the repayment of the duty paid thereon.

4(2) The products falling within this subsection are—

(a) any beverage of an alcoholic strength not exceeding 1.2 per cent,

(b) chocolates for human consumption which contain alcohol such that 100 kilograms of the chocolates would not contain more than 8.5 litres of alcohol, or

(c) any other food for human consumption which contains alcohol such that 100 kilograms of the food would not contain more than 5 litres of alcohol.

4(3) A repayment of duty shall not be made under this section in respect of any liquor except to a person who-

(d) makes a claim for the repayment in accordance with the following provisions of this section; and

(e) satisfies the Commissioners that the repayment claimed does not relate to any duty which has been repaid or drawn back prior to the making of the claim.

Policy and application

Claims may be made by someone who produces or manufacturers an eligible article, or who supplies alcohol that is then used in the creation of an eligible article. You must be satisfied that the claim relates to the production of an eligible article and that the duty being reclaimed has actually been paid and not previously repaid or drawn back.