Business tax – policy paper

Alcoholic Ingredients Relief

This tax information and impact note details the changes to the criteria for claiming Alcoholic Ingredients Relief.


This measure will change the criteria for claiming alcoholic ingredients relief. The changes will:

  • remove the £250 minimum claim amount - there will no longer be a minimum value for claims
  • extend the time period for making a claim - the new time limit will be submission of a claim within 3 years of any 3 month claim period
  • remove the restriction that claims may only be made by wholesale manufacturers

Secondary legislation relating to this measure has now been published.