Policy paper

Alcoholic Ingredients Relief

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

From:
HM Revenue & Customs
Published
1 October 2015

Documents

Alcoholic Ingredients Relief

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Details

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.

Published 1 October 2015

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