AIR4150 - Alcoholic Ingredients Relief: Technical guidance: Are losses allowable under the AIR regime?

Yes. But, the claimant must record in his records:

• losses in storage;
• accidental losses in process;
• investigations into the losses, including any management decisions taken, and
• report more serious losses and deficiencies.

You should agree with the claimant a level at which a loss should be reported. Obviously, a large loss for one company will be negligible for another.

Any losses for which the claimant cannot provide a satisfactory explanation should not be repaid.