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HMRC internal manual

Beer Guidance

From
HM Revenue & Customs
Updated
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Spoilt Beer: Adulterated or diluted beer

Officers should ensure that registered brewers or packagers do not include in their relief claims:

  • adulterated beer i.e. beer containing additions which have not been approved by HMRC
  • diluted beer, unless the dilution occurred before the duty point

The relevant regulation is 26(3) of the Beer Regulations 1993. Further information on this can be found in paragraph 20.9 of Notice 226.