AIR4080 - Alcoholic Ingredients Relief: Technical guidance: Are there any other conditions that claimants must comply with?

Yes. Claimants must ensure that:

• excise duty has been paid on the alcohol used;
• they do not claim back more duty than originally paid (ie that duty is claimed at the correct rate where there has been a budget increase since the alcohol was purchased); and
• the claim for repayment of duty does not relate to duty that has previously been repaid or drawn back.