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HMRC internal manual

Spirits Production Manual

From
HM Revenue & Customs
Updated
, see all updates

Law, Policy and Application - Variations to plant and process

Law

(1) A distiller receiving approval under regulation 4 above shall ensure that any plant or process so approved is not significantly varied , altered or changed unless the variation, alteration or change is first approved by the Commissioners, and any such approval may be given subject to conditions.

(2) Application for approval of any variation, alteration or change to any plant or process shall be in such form and manner and shall provide such details, including a written description, drawing or model as the Commissioners may require.

(3) The Commissioners may for reasonable cause at any time vary or add to any conditions imposed on the approval of any variation, alteration or change of any plant or process or withdraw any such approval. – TSR Regn 6

Policy and Application

Distillers must make written application if they intend to significantly vary, change or alter any process.

Prior approval is not needed for minor changes to plant, provided they are recorded in the distiller’s business records and they do not alter the approved process.

Application is not required for the replacement of faulty plant with equipment of the same type, provided the new equipment does not affect the process.

You may vary or withdraw an approval at any time, providing you have reasonable cause.