AIR2150 - Alcoholic Ingredients Relief: Background: Purpose and application of the Law

The law provides the framework for the relief. Amongst other things it defines the scope of the relief, the claimant’s obligations and the powers which Parliament has granted the Commissioners to administer and protect the revenue. In the case of relief from duty for alcohol used in production or manufacture of eligible articles, the responsibility for deciding how to exercise those discretionary powers is laid to the Alcohol Team, Indirect Tax, Trinity Bridge House.

When searching for a legal provision, or applying what appears to be a relevant provision, you will need to interpret the law. Always bear in mind that:

• the law states what can, or in some cases, what cannot be done;
• some legal provisions specify that, in particular circumstances, something is to be done, or a particular procedure is to be followed - these provisions leave no discretion to the Commissioners; and
• where the law appears to be silent on an issue it is likely that the Commissioners do not have the legal powers to permit it.

We expect that most problems will be resolved locally. However, to ensure equity of treatment, issues which may affect either policy or practices in other parts of the country should be referred to the Alcohol Team, Trinity Bridge House.