AIR2200 - Alcoholic Ingredients Relief: Background: Role of the Alcohol Team, Indirect Tax

The Alcohol team is the branch responsible for the policy on Alcoholic Ingredients Relief. It sets out the policy stating what is to be achieved and provides guidance to local staff who have authority to decide how it is controlled. They are required to:

• ensure that the relief is administered efficiently, effectively and economically, with the minimum burden on legitimate trade;
• set out the framework of the system and provide guidance within which the Local Compliance can exercise control in accordance with their knowledge of local circumstances;
• maintain within the department a high level of technical expertise and a good understanding of the business of excise traders; and
• assess the need for change, to develop policies to meet changing circumstances, and to evaluate the effectiveness of new policies when implemented.