This notice is about Alcoholic Ingredients Relief which is the repayment of Excise Duty charged on spirits, beer, wine, made-wine, cider and perry.
This notice cancels and replaces Notice 41 (August 2017). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
Published: 1 April 2013
Updated: 2 October 2017
- The address for sending your claim form EX597 and the application for an Excise Trade licence L5 has been updated.
- Section 5.3 has been updated to ensure legal coverage as required by European Courts. New section 5.7 has been added to clarify repayment timescales.
- This notice has been updated in multiple sections regarding making a claim.
- This notice cancels and replaces Notice 41 (April 2013). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
- First published.