Section 30 — glossary
Find out about the definitions of terms used in this technical guide.
A calendar month, or such other period as can be authorised.
Ratio of the volume of ethyl alcohol contained in any alcohol product to the volume of alcohol product, including the alcohol (expressed as a percentage to one decimal place).
Alcohol content of products, expressed as a percentage by volume and a percentage by mass. The laboratory alcohol table for working out alcohol content assists in establishing the percentage of alcohol by volume.
A description of the alcohol according to its brand name, package size and alcoholic strength.
A person approved as a producer of alcoholic products under section 82 of the Finance (No.2) Act 2023.
Any premises in respect of which an approved person is approved under section 82 of the Finance (No.2) Act 2023.
Decrease in gravity during fermentation.
Occupier or operator of a tax warehouse.
Alcoholic product which undergoes fermentation in the cask from which it is served for consumption, as set out in The Alcoholic Products (Excise Duty) Regulations 2023.
The status of alcoholic products held on approved premises may be changed from duty suspended to duty paid without the need to remove the alcoholic products from those premises, providing that the appropriate duty is accounted for a clear audit trail is maintained which identified the alcoholic products in the approved producers records. This is an entry in records identifying that the products that are the subject of that entry have left the approved premises.
Charges on imported goods levied under the common customs tariff of the UK or European Union, any other charges having equivalent effect and agricultural levy.
A relief allowing producers to pay a reduce rate of Alcohol Duty, if eligible, on draught alcoholic products with a strength of less than 8.5% alcohol by volume.
The time when the duty becomes payable, whether or not payment is deferred.
An arrangement, which allows goods liable to excise duty to be produced, processed, held, received and dispatched without payment of duty.
An electronic system that records and validates movements of duty-suspended excise goods. From 13 February 2023 it was extended to also capture movements of duty-paid goods between Northern Ireland and the EU. Read further general information about EMCS at receive goods into and remove goods from an excise warehouse (Excise Notice 197).
The duty charged on alcohol under section 46 of the Finance (No.2) Act 2023.
A place approved by HMRC under Customs and Excise Management Act 1979 section 92 for the storage of goods on which excise duty is suspended. Excise warehouses are tax warehouses.
For the purposes of this guide, any spirits conveyed into a feints receiver.
The mixing of wine or other fermented products with spirits.
The ratio of the weight of a volume of any liquid to the weight of an equal volume of distilled water.
The persons who own or lease vines and nurture, pick and generally look after the fruit.
One hundred litres.
Containers in excess of 10 litres (casks and kegs) but not more than 400 litres.
The specific gravity of wort before fermentation.
An officer of HMRC.
To put alcoholic product into tanks, casks, kegs, bottles or any other receptacles of a kind in which the specific alcoholic product is distributed to wholesalers or retailers.
Adding sugar solution to beer to encourage secondary fermentation and increase its alcoholic content.
Food, drink and agricultural products with a geographical connection or that are made using traditional methods can be registered and protected as intellectual property. This protection is called a Geographical Indication (GI).
It has an alcoholic strength in excess of 5.5% alcohol by volume, and as a result of any process:
- it is held in a closed bottle and has a pressure, due to carbon dioxide, at 20°C of not less than 3.0 bars above atmospheric pressure
- regardless of pressure it is held in a closed bottle which has a mushroom stopper held in place by a tie or fastening
In the context of this guide, anyone carrying on a trade or business concerned with the buying, selling, importation, exportation, dealing in, or handling of excise goods, and the financing or facilitation of any such transactions or activities. Find a full definition in Customs and Excise Management Act 1979 section 1.
Any alcoholic product which has not been rendered sparkling.
Alcoholic strength.
Alcoholic product produced by eligible producers in the UK or overseas. Section 53 of the Finance (No.2) Act 2023.
Containers of 10 litres or less (bottles and cans).
Provides a rolling programme of assurance protecting the reputation and authenticity of spirit drinks with a protected geographical indication in the UK.
Integrated Tariff of the United Kingdom.
A UK and EU term for premises approved under the legislation of the UK or EU member state in which the premises are located for the:
- production
- processing
- holding
- receipt
- dispatch of excise goods under duty suspension arrangements
All excise warehouses and approved premises are tax warehouses. Approved premises are also considered a tax warehouse for the purpose of excise legislation.
Such part of a cask-conditioned alcoholic product as cannot be consumed, as set out in The Alcoholic Products (Excise Duty) Regulations 2023.
For the purposes of this guide, any infusion, solution or mixture intended for fermentation as part of the manufacturing of spirits.
Device inserted into cans and bottles which recreates the effect of draught alcoholic product when it is poured.
For the purposes of this guide, wort in which fermentation has begun.
Waste product generated through brewing process usually containing between 4% to 8% alcohol by volume.