AIR3100 - Alcoholic Ingredients Relief: Law, policy and application: Eligible articles

Law - Finance Act 1995

(1) Subject to the following provisions of this section, where any person proves to the satisfaction of the Commissioners that any dutiable alcoholic liquor on which duty has been paid has been -

• (a) used as an ingredient in the production or manufacture of a product falling within subsection (2) below, or
• (b) converted into vinegar,

he shall be entitled to obtain from the Commissioners the repayment of the duty thereon.

(2) The products falling within this subsection are -

• (a) any beverage of an alcoholic strength not exceeding 1.2 per cent.,
• (b) chocolates for human consumption which contain alcohol such that 100 kilograms of the chocolates would not contain more than 8.5 litres of alcohol; or
• (c) any other food for human consumption which contains alcohol such that 100 kilograms of the food would not contain more than 5 litres of alcohol - FA, s4.

Policy and Application

Claimants may claim repayment of excise duty charged on dutiable alcoholic liquor -

• converted into vinegar; or
• used in the production or manufacture of the following products:

• Beverages having a final alcoholic strength of no more than 1.2 per cent abv;
• Chocolates containing no more than 8.5 litres of pure alcohol per 100 kilograms of chocolates; or
• Other food containing no more than 5 litres of pure alcohol for 100 kilograms of the final product.