AIR2050 - Alcoholic Ingredients Relief: Background: System Objectives

The objectives of the alcoholic ingredients relief scheme are:

• to facilitate the use of spirits, beer, wine, made-wine, cider and perry in the production or manufacture of eligible articles by providing relief from excise duty;
• to inform claimants of their obligations according to the law and departmental requirements; and
• to identify the risks to the revenue and assign control resources to meet those risks effectively, efficiently and economically without unduly restricting trade.