AIR1150 - Alcoholic Ingredients Relief: Introduction: How to use this book

This book is designed for use as a reference manual and aide memoire on matters specific to the AIR scheme.

For clarity, it is divided into 6 sections -

  • Section AIR1000 sets out the scope and aims of the book. It also provides advice on how to use the book.
  • Section AIR2000 - Background
  • sets out the system objectives;
  • shows what laws and regulations apply to the regimes;
  • provides advice on the interpretation of the law;
  • defines the role of Excise, Stamps and Money Businesses; and
  • makes clear the scope of delegation.
  • Section AIR3000 sets out the law and policy governing the regime and distinguishes between mandatory requirements (indicated by bold text) and those that are discretionary.

The section entitled “Law” reproduces the relevant provisions contained in primary law and the regulations. Each is equally binding and future references in this guidance will normally be to “the law”. While this column covers all legal provisions, it is not a complete reproduction of the law. In some cases, where the part of the law has no relevance to the aspect under consideration or where clarification is necessary, minor changes have been made to the text. These changes are indicated by the insertion of “….” where text has been omitted and by the use of italics where text has been inserted or replaced. The section entitled “Policy and application”, deals with the interpretation of the legal provisions and highlights the Department’s policy by the use of italics. The policy statements clarify where the discretionary provisions of the law have not yet been delegated.

This section should be used when seeking guidance on the application of law and policy or when encountering problems of interpretation. The full text of primary law and regulations should be used where accurate reproduction of the law is essential, eg when offence action is under consideration.

  • Section AIR4000 provides an overview of the relief by explaining, in general terms, the manufacturing processes and procedures. The section also provides guidance on a range of technical matters and should be consulted when a working knowledge of the regime is needed.
  • Section AIR5000 draws on the experience of control staff to provide guidance on good control practice. The content of this section is not prescriptive but should be given careful consideration when drawing up audit plans.
  • Section AIR6000 provides a glossary of terms.

Please also refer to the latest edition of Public Notice 41 – Alcoholic Ingredients Relief. It contains important information and directions for manufacturers of products eligible for relief. Since not all of this information is contained in the main body of the guidance, you are advised to refer to this publication if the information sought is not covered by the guidance.