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 (2 October 2017). Details of any changes to the previous version can be found in paragraph 1.2 of this notice.
Published: 1 April 2013
Updated: 20 October 2017
- Changes have been made to paragraph 2.2 to clarify the position of eligible articles.
- 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.