Policy paper

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

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



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