Policy paper

Alcoholic Ingredients Relief

This tax information and impact note details the changes to the criteria for claiming Alcoholic Ingredients Relief.

• From: HM Revenue & Customs
• Published: 1 October 2015

Documents

Alcoholic Ingredients Relief

HTML

Details

This measure will change the criteria for claiming alcoholic ingredients relief. The changes will:

• remove the £250 minimum claim amount - there will no longer be a minimum value for claims
• extend the time period for making a claim - the new time limit will be submission of a claim within 3 years of any 3 month claim period
• remove the restriction that claims may only be made by wholesale manufacturers

Secondary legislation relating to this measure has now been published.

Published 1 October 2015