AIR4060 - Alcoholic Ingredients Relief: Technical guidance: How are claims made?

Claims for repayment must:

• be submitted on Form EX597.
• normally cover all alcohol used in the course of a period of 3 months, although flexibility can be exercised if the claimant can provide a reasonable excuse for not being able to comply. However, where you are in any doubt, contact the Alcohol Team, Ralli Quays for assistance.
• be submitted within three years of the date when the alcohol was incorporated into an eligible article, although flexibility can be exercised if the claimant can provide a reasonable excuse for the lateness of the claim.