AIR3250 - Alcoholic Ingredients Relief: Law, policy and application: Submission of claims

Law

4(4) A claim for repayment under this section shall take such form and be made in such manner, and shall contain such particulars, as the Commissioners may direct, either generally or in a particular case.

4(5) Except so far as the Commissioners otherwise allow, a person shall not make a claim for a repayment under this section unless-

(a) the claim relates to duty paid on liquor used as an ingredient or, as the case may be, converted into vinegar in the course of a period of three months ending not more than three years before the making of the claim

Policy and application

Means of making a claim

Claimants must submit their claims on form EX 597 to the National Excise Alcoholic Ingredients Relief centre in Cotton House, Glasgow. Separate claims are to be made for each set of premises at which alcohol is used to produce or manufacture eligible articles.

Section AIR3300 sets out the procedure for processing claims.

Conditions to be observed when making a claim

Claims for repayment of duty must:

  • cover alcohol used in the course of a period of 3 months; and
  • be received no later than the three years after the alcohol has been incorporated into an eligable article.

When submitting a claim for Alcoholic Ingredients Relief, the claimant must include a worksheet/spreadsheet showing how they have calculated the claim amount. Each product used must be identified by name in a way that can be matched to other evidence (for example, by brand name). An example of the type of sheet we would expect to see is produced at paragraph 5.5 of Public Notice 41. Failure to submit a worksheet will result in the claim being returned.

Section AIR3300 sets out the procedure for processing claims.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)