Claim Alcoholic Ingredients Relief
Use the online service or print and post form (EX597) to claim relief on excise duty when you use alcohol in the production or manufacture of eligible articles.
Who can claim
Use the service or form to claim relief on excise duty on spirits, beer, wine, made-wine, cider and perry when you use alcohol as an ingredient in:
- drinks that are 1.2% alcohol by volume (ABV) or less
- chocolates for human consumption containing no more than 8.5 litres of alcohol for every 100kg of chocolate
- other foods for human consumption containing no more than 5 litres of alcohol for every 100kg of the final product
- vinegar
To claim relief you’ll need to consider if your product meets the criteria for relief and calculate your claim amount.
What you need
You’ll need:
- your Customer Reference Number (also known as ETMP number) - if you’ve claimed before, this is the 15 digit reference number you’ll have been given from the remittance advice received with your last claim
- your registered business postcode
- the start and end dates for your claim
- details of the final product or final products you’re claiming for, including final product quantity in kilograms - you’ll also need to give details in a separate document of all products made if:
- there is 10 or more final products and you use the online service
- there is 20 or more final products and you use the print and post form
- the address where alcohol is produced or manufactured
- your worksheet showing how you arrived at your claim figure
- details of your new bank or address details (if these have changed)
- details of any under or over-declarations from previous accounting periods - these must be broken down by final product and included in your worksheet
If you’re a new user you’ll also need:
- your company Unique Taxpayer Reference
- copies of invoices from the suppliers showing evidence of duty payments
- proof that your product is eligible
- recipes or production sheets that show the alcohol used in an eligible product
Make a claim
If you have not made a claim before
You’ll need to use the print and post form so we can send you a Customer Reference Number (also known as ETMP number). You’ll be able to use this to submit future claims using the online service.
If you’ve claimed before
You can use the online service. To make a claim you’ll need a Government Gateway user ID and password. If you do not have a user ID, you can create one when you claim.
If you’re unable to claim relief online, you can use the print and post form. You’ll need to complete the form before you can print it as unfinished forms cannot be saved.