SPIR6020 - Eligibility for reduced rates

Producers, excise warehousekeepers and importers can pay a lower rate of Alcohol Duty if they have a qualifying draught product. 

Qualifying draught products are alcoholic products with a strength of less than 8.5% ABV. The products must also, at the excise duty point, be contained in a large draught container or be being transported to a place in the UK to be put in a large draught container.  

A large draught container is defined as a container with a capacity of at least 20 litres and has a pressurised gas delivery system or a pump delivery system (a qualifying system) or is designed to connect to a qualifying system. 

If these qualifying conditions are not met, the full rate of alcohol duty will apply. 

A product produced by a person who is not approved by HMRC to do so are not qualifying draught products. 

A producer, excise warehousekeeper or importer can choose to pay the full rate of duty on a qualifying draught product (see 'if you repackage draught drinks' for further details)