Policy paper

Draft legislation: the Alcoholic Liquor Duties (Alcoholic Ingredients Relief) Regulations 2015

This draft regulation explains changes to the Alcohol Ingredients Relief scheme.

Document

Details

HM Revenue and Customs has published, for external comment, a draft statutory instrument and tax information and impact note concerning Alcoholic Ingredients Relief.

They update the legislation relating to the Alcoholic Ingredients relief scheme to:

  • 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

It is currently proposed that these changes will come into effect on 1 February 2016. Any comments on these draft regulations should be sent by email to chris.gibbons@hmrc.gsi.gov.uk by 2 November 2015.

Published 1 October 2015