SPIR3150 - Law, Policy and Application - Ascertainment of volume of alcoholic products

Law

(1) For the purposes of Part 2 of the Act, except where paragraph (4) applies, the volume of alcoholic product in any container is to be ascertained in accordance with paragraphs (2) and (3).

(2) Subject to paragraph (3), the volume of alcoholic product in any container is to be ascertained by reference to—

(a) the label of the container of the alcoholic product,

(b) any invoice issued in relation to the alcoholic product,

(c) any delivery note issued in relation to the alcoholic product, and

(d) any document similar to an invoice or delivery note issued in relation to the alcoholic product.

(3) Where the volumes ascertained by reference to the sources described in paragraph (2) (a) to (d) differ, the volume of alcoholic product in any container is to be taken to be the greater of those volumes.

(4) Where—

(a) a large pack does not meet the tolerance requirements set out in Schedule 1, or

(b) due care has not been taken to ensure that the volume of an alcoholic product ascertained in accordance with paragraphs (2) and (3) accurately represents its actual volume,

the volume of alcoholic product in the container is to be taken to be the actual volume of alcoholic product with which the container is filled. Section 2 Alcoholic Products (Excise Duty) Regulations 2023.

Policy and Application

Further information on the measurement of volume of alcoholic products can be found at SPIR3320.